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Limits of Rectification Power and Capital Gains Treatment in Tax Assessments: Bharucha & Co. v. Venkatesan Introduction The case of P.M Bharucha & Co. v. G.S Venkatesan, Income-Tax Officer, Circle I,...
Controller Of Estate Duty, Gujarat v. Chandravadan Amratlal Bhatt: Dual Ownership in Co-operative Housing Societies Introduction The case of Controller Of Estate Duty, Gujarat v. Chandravadan...
Doctrine of Exclusion under Section 10 of the Estate Duty Act: Insights from Smt. Shantaben S. Kapadia v. Controller Of Estate Duty Introduction The case of Smt. Shantaben S. Kapadia v. Controller Of...
Admission of Partners with Consideration Not Constituting a Gift: A Commentary on Commissioner Of Gift-Tax, Gujarat I v. Karnaji Lumbaji Introduction The case of Commissioner Of Gift-Tax, Gujarat I...
Limits of Tribunal Jurisdiction on Additional Grounds of Appeal: Commissioner of Income-Tax v. Karamchand Premchand Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax, Gujarat I v....
Gujarat High Court Establishes Procedural Compliance for Tax Penalty Imposition in D.M Manasvi v. Commissioner Of Income-Tax Introduction The case of D.M Manasvi v. Commissioner Of Income-Tax,...
Determination of Fair Compensation in Land Acquisition: Collector Of Panchmahals v. Desai Keshavlal Panalal Introduction The case of Collector Of Panchmahals v. Desai Keshavlal Panalal, adjudicated...
Clarification on Appeal Process for Decisions under Section 30 of the Land Acquisition Act: Jurisdiction and Procedural Implications Introduction The case of Bai Lalita v. Shardaben And Others,...
Ipco Dental Creamy Snuff Classified as Tobacco under Schedule A, Entry 49 of the Bombay Sales Tax Act, 1959 Introduction The case of B. Dar Laboratories v. The State Of Gujarat adjudicated by the...
Gujarat High Court Clarifies Jurisdictional Discretion under Rents Control Act: Nanji Pancha v. Daulal Naraindas Introduction The case of Nanji Pancha v. Daulal Naraindas, adjudicated by the Gujarat...
Decree Date and Limitation Period: Establishing Precedence in Bai Vasanti v. Suryaprasad Ishvarlal Patel Introduction Bai Vasanti v. Suryaprasad Ishvarlal Patel is a landmark judgment delivered by...
Mandatory Provision of Reasons by Quasi-Judicial Conciliation Officers Establishing a Robust Framework for Administrative Accountability Introduction The judgment in Testeels Ltd. v. N.M. Desai...
Interpretation of Section 69(2) of the Indian Partnership Act: Insights from Bharat Sarvodaya Mills Co. Ltd. v. Mohatta Brothers Introduction The case of Bharat Sarvodaya Mills Co. Ltd. v. Mohatta...
Right to Personal Hearing in Departmental Appeals: State of Gujarat v. Pagi Bhurabhai Rumalbhai Introduction The case of State of Gujarat v. Pagi Bhurabhai Rumalbhai adjudicated by the Gujarat High...
Comprehensive Commentary on Satubha K. Vaghela v. Moosa Raza: Legal Principles and Implications 1. Introduction The case Satubha K. Vaghela v. Moosa Raza was adjudicated by the Gujarat High Court on...
Defining 'Tax Avoidance' under Section 44F: Analysis of Commissioner Of Income-Tax v. Sakarlal Balabhai Introduction The case of Commissioner Of Income-Tax v. Sakarlal Balabhai, adjudicated by the...
Reaffirming the Necessity of Robust Circumstantial Evidence: Analysis of Koli Trikam Jivraj & Another v. The State Of Gujarat Introduction The case of Koli Trikam Jivraj & Another v. The State Of...
Deductibility of Interest on Loans for Estate Duty: Analysis of Commissioner Of Income-Tax, Gujarat I v. Mrs. Indumati Ratanlal Introduction The case of Commissioner Of Income-Tax, Gujarat I v. Mrs....
Clarifying Annuities and Personal Use of Jewellery under the Wealth-tax Act: Insights from Commissioner Of Wealth-Tax, Gujarat II v. Mrs. Arundhati Balkrishna Introduction The case of Commissioner Of...
Establishing Genuine Requirement and Assessing Hardship under the Bombay Rents Act: Kasturbhai Ramchand Panchal v. Firm Of Mohanlal Nathubhai Introduction The case of Kasturbhai Ramchand Panchal v....