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Applicability of Section 153C vs Section 148 in Income Tax Assessments: ITAT Delhi Bench's Landmark Decision 1. Introduction The case of Shri Karshni Metals Pvt Ltd, New Delhi v. ITO Ward-23(3), New...
Tribunal Overrules CIT(A) on Treatment of Ex-Gratia Payments: Kulkarni v. ITO Introduction In the case of Ashok Raghunathrao Kulkarni v. Income Tax Officer, Circle 1, Aurangabad, the Income Tax...
ITAT Kolkata Affirms Jurisdictional Requirements for Reassessment: Non-Est Orders Cannot Be Revised Under Section 263 Introduction The case of ITO, Ward-6(1), Kolkata v. M/s Daniel Commodities Pvt....
Clarifying the Limitation Period under Section 144C(13) for Transfer Pricing Assessments: Insights from Nikon India Pvt. Ltd. v. ACIT Central Circle-3(1) Introduction The case of Nikon India Private...
Rejection of Section 68 Additions in Absence of Specific Evidence – ITAT Mumbai in Dangi vs ITO Introduction The case of Chirag Tejprakash Dangi vs. Income Tax Officer, Ward 26(1)(5), Mumbai presents...
Reassessment of Penalty under Section 269SS: Noordeen Ahmed Amina vs. ITO Introduction The case of Noordeen Ahmed Amina vs. ITO, NFAC New Delhi adjudicated by the Income Tax Appellate Tribunal (ITA)...
ITAT Judgment Clarifies Applicability of Section 69/69A and Section 115BBE in Surrendered Business Income Introduction The case of Shri Parmod Singla, Patiala v. The ACIT, Circle, Patiala adjudicated...
Acceptance of Late Form 10B Filing for Section 11 Exemption: ITAT Ahmedabad's Landmark Judgment in Shree Charitable Trust v. ITO Introduction The case of Shree Charitable Trust, Vadodara v. The ITO...
Emphasis on Limb Specification under Section 270A: ITAT Pune Quashes Tax Penalty Introduction The judgment in Kishor Digambar Patil vs Income Tax Officer, Ward-2(1), Nashik delivered by the Income...
Establishing Jurisdictional Limits for Issuing Notices under Section 143(2) – Shivam Finance v. ACIT Introduction The case of M/s. Shivam Finance, Basirhat v. ACIT, CIR-49(1), Kolkata adjudicated by...
Recognition of Nominal Members under Section 194A: ITAT Amritsar's Landmark Judgment Introduction The case of The Jhingran Coop Multipurpose Service Society Ltd. v. Income Tax Officer (TDS),...
Reaffirming Deductibility of Provident Fund Contributions Despite Delays: Kalpesh Synthetics Pvt Ltd vs. DCIT 1. Introduction The case of Kalpesh Synthetics Pvt Ltd, Mumbai v. DCIT, CPC, Bangalore...
Tribunal Upholds Deduction under Section 10AA Despite Procedural Lapses in DCIT-Circle-1(1)(1), Vadodara v. Croygas Equipments Pvt. Ltd. Introduction In the case of DCIT-Circle-1(1)(1), Vadodara v....
Invalidity of Tax Notices Issued in Name of Deceased: ITAT Ahmedabad Judgment Introduction The case of Hiraben Babubhai Patel Legal Heir of Babubhai Shankarbhai Patel vs. Principal Commissioner of...
Clarification on Exercising Section 263: Tribunal Emphasizes Necessity of Clear Error or Prejudice to Revenue Introduction The case of Sri. Gireeshshastri Shankarshastri Jeere, Gajendragad versus...
No Permanent Establishment Without Current Evidence: Nuovo Pignone International SRL v. DCIT Introduction The case of Nuovo Pignone International SRL v. DCIT addresses the crucial issue of...
Disallowance of Employees' PF/ESI Contributions for Late Deposits: A Comprehensive Analysis of India Files Manufacturing Co, Una v. DCIT, CPC/ACIT, Circle, Palampur Introduction The case of India...
ITAT Mumbai Reinforces Burden of Proof in Section 68 Additions: Abhishek Doshi v. CIT Appeals Introduction The case of Abhishek Doshi v. Commissioner of Income Tax (Appeals), Mumbai examined pivotal...
Invalidation of Assessment Orders for Missing DIN under CBDT Circular No.19/2019: Pratap Singh Yadav v. DCIT Introduction In the case of Pratap Singh Yadav vs. DCIT, Central Circle-7 Delhi, Delhi,...
ITAT Chandigarh Reaffirms the Proper Application of Section 263 in Assessment Proceedings Introduction The case of M/s Chandigarh Distillers & Bottlers Pvt. Ltd., Mohali v. Pr. CIT (Central),...