Log In
  • India
  • UK & Ireland
CaseMine Logo
Please enter at least 3 characters.
Parallel Search is an AI-driven legal research functionality that uses natural language understanding to find conceptually relevant case law, even without exact keyword matches.
Hi, I'm AMICUS. Your GPT powered virtual legal assistant. Let's chat.
  • Parallel Search NEW
  • CaseIQ
  • AMICUS (Powered by GPT)
  • Federal
    U.S. Supreme Court
    Federal Circuit
    1st Circuit
    2d Circuit
    3d Circuit
    4th Circuit
    5th Circuit
    6th Circuit
    7th Circuit
    8th Circuit
    9th Circuit
    10th Circuit
    11th Circuit
    Court of Appeals for the D.C. Circuit
    Board of Immigration Appeals
    Special Courts
    Bankruptcy
  • State
    Alabama
    Alaska
    Arkansas
    Arizona
    California
    Colorado
    Connecticut
    Delaware
    District Of Columbia
    Florida
    Georgia
    Guam
    Hawaii
    Iowa
    Idaho
    Illinois
    Indiana
    Kansas
    Kentucky
    Louisiana
    Massachusetts
    Maryland
    Maine
    Michigan
    Minnesota
    Missouri
    Mississippi
    Montana
    Nebraska
    North Carolina
    North Dakota
    New Hampshire
    New Jersey
    Northern Mariana Islands
    New Mexico
    Nevada
    New York
    Ohio
    Oklahoma
    Oregon
    Pennsylvania
    Puerto Rico
    Rhode Island
    South Carolina
    South Dakota
    Tennessee
    Texas
    Utah
    Virginia
    Vermont
    Washington
    Wisconsin
    West Virginia
    Wyoming
Log In Sign Up US Judgments
  • India
  • UK & Ireland

Alert

How is this helpful for me?

  • Creating your profile on CaseMine allows you to build your network with fellow lawyers and prospective clients. Once you create your profile, you will be able to:
    1. Claim the judgments where you have appeared by linking them directly to your profile and maintain a record of your body of work.
    2. Interact directly with CaseMine users looking for advocates in your area of specialization.
  • Creating a unique profile web page containing interviews, posts, articles, as well as the cases you have appeared in, greatly enhances your digital presence on search engines such Google and Bing, resulting in increased client interest.
  • The cases linked on your profile facilitate Casemine's artificial intelligence engine in recommending you to potential clients who might be interested in availing your services for similar matters.

  Know more  

Create your profile now
  • Commentaries
  • Judgments
  • Acts

Income Tax Appellate Tribunal Case Commentaries

Tax Exemption Clarified: Lease Premium Payments Not Subject to TDS Under Section 194-1

Tax Exemption Clarified: Lease Premium Payments Not Subject to TDS Under Section 194-1

Date: Jan 15, 2021
Tax Exemption Clarified: Lease Premium Payments Not Subject to TDS Under Section 194-1 Introduction The case of Assistant Commissioner Of Income Tax, Circle-76(1), New Delhi. Pan No: Aaati0416Q...
ITAT Sets Precedent on Verification of Unexplained Jewelry and Investments in Deputy Commissioner Of IT v. Ginni Devi

ITAT Sets Precedent on Verification of Unexplained Jewelry and Investments in Deputy Commissioner Of IT v. Ginni Devi

Date: Jan 15, 2021
ITAT Sets Precedent on Verification of Unexplained Jewelry and Investments in Deputy Commissioner Of IT v. Ginni Devi Introduction The case of Deputy Commissioner Of Income Tax, Central Circle-25,...
Allowability of Business Expenses Under the Income Tax Act: Insights from Nokia India Sales Pvt. Ltd. v. Additional Commissioner Of Income Tax

Allowability of Business Expenses Under the Income Tax Act: Insights from Nokia India Sales Pvt. Ltd. v. Additional Commissioner Of Income Tax

Date: Jan 13, 2021
Allowability of Business Expenses Under the Income Tax Act: Insights from Nokia India Sales Pvt. Ltd. v. Additional Commissioner Of Income Tax Introduction The case of Nokia India Sales Pvt. Ltd. v....
Fnf India Pvt. Ltd. v. CIT: Reconciling CSR Expenditure with Section 80G Deductions

Fnf India Pvt. Ltd. v. CIT: Reconciling CSR Expenditure with Section 80G Deductions

Date: Jan 6, 2021
Fnf India Pvt. Ltd. v. CIT: Reconciling CSR Expenditure with Section 80G Deductions Introduction The case of Fnf India Pvt. Ltd. v. Commissioner of Income Tax (CIT) was adjudicated by the Income Tax...
Provisional Set-Off of Unabsorbed Business Losses During Pending Assessments: Shelf Drilling Ron Tappmeyer Ltd. v. CIT

Provisional Set-Off of Unabsorbed Business Losses During Pending Assessments: Shelf Drilling Ron Tappmeyer Ltd. v. CIT

Date: Jan 6, 2021
Provisional Set-Off of Unabsorbed Business Losses During Pending Assessments: Shelf Drilling Ron Tappmeyer Ltd. v. CIT Introduction The case of Shelf Drilling Ron Tappmeyer Ltd. v. CIT adjudicated by...
Kapoor Watch Co. Pvt. Ltd. v. CIT: Clarifying TDS Deduction on Common Area Maintenance Charges

Kapoor Watch Co. Pvt. Ltd. v. CIT: Clarifying TDS Deduction on Common Area Maintenance Charges

Date: Jan 6, 2021
Kapoor Watch Co. Pvt. Ltd. v. CIT: Clarifying TDS Deduction on Common Area Maintenance Charges Introduction The case of Kapoor Watch Co. Pvt. Ltd. vs. Commissioner of Income Tax (CIT) was adjudicated...
Invalid Initiation of Reassessment Proceedings Under Section 147/148: ITAT Delhi Quashes AO's Order Based on Erroneous Section and Lack of Application of Mind

Invalid Initiation of Reassessment Proceedings Under Section 147/148: ITAT Delhi Quashes AO's Order Based on Erroneous Section and Lack of Application of Mind

Date: Dec 18, 2020
Invalid Initiation of Reassessment Proceedings Under Section 147/148: ITAT Delhi Quashes AO's Order Based on Erroneous Section and Lack of Application of Mind Introduction In the landmark case of...
Invalid Reopening of Assessment under Section 147/148 Due to Procedural Defects: ITAT Delhi Bench in Vrc Township Pvt. Ltd. v. CIT

Invalid Reopening of Assessment under Section 147/148 Due to Procedural Defects: ITAT Delhi Bench in Vrc Township Pvt. Ltd. v. CIT

Date: Oct 15, 2020
Invalid Reopening of Assessment under Section 147/148 Due to Procedural Defects: ITAT Delhi Bench in Vrc Township Pvt. Ltd. v. CIT Introduction The case of Vrc Township Pvt. Ltd. v. Commissioner of...
Giesecke & Devrient India Pvt. Ltd. v. Additional Commissioner of Income Tax: A Comprehensive Analysis of Transfer Pricing and DTAA Implications

Giesecke & Devrient India Pvt. Ltd. v. Additional Commissioner of Income Tax: A Comprehensive Analysis of Transfer Pricing and DTAA Implications

Date: Oct 14, 2020
Giesecke & Devrient India Pvt. Ltd. v. Additional Commissioner of Income Tax: A Comprehensive Analysis of Transfer Pricing and DTAA Implications Introduction The case of Giesecke & Devrient India...
Leasehold Rights Excluded from Section 50C of the Income Tax Act: ITA 165/Del/2020 Commentary

Leasehold Rights Excluded from Section 50C of the Income Tax Act: ITA 165/Del/2020 Commentary

Date: Oct 13, 2020
Leasehold Rights Excluded from Section 50C of the Income Tax Act: ITA 165/Del/2020 Commentary Introduction The case of Noida Cyber Park Pvt Ltd v. ITO Ward - 18(4), New Delhi adjudicated by the...
Clarification on Applicability and Non-Retroactivity of Section 115BBE: ITAT Jaipur in Shri Hari Narain Gattani v. DCIT

Clarification on Applicability and Non-Retroactivity of Section 115BBE: ITAT Jaipur in Shri Hari Narain Gattani v. DCIT

Date: Oct 10, 2020
Clarification on Applicability and Non-Retroactivity of Section 115BBE: ITAT Jaipur in Shri Hari Narain Gattani v. DCIT Introduction The case of Shri Hari Narain Gattani, Jaipur v. DCIT, C-4, Jaipur,...
Reaffirmation of Section 54F Deduction on Agricultural Land with Residential Construction

Reaffirmation of Section 54F Deduction on Agricultural Land with Residential Construction

Date: Oct 7, 2020
Reaffirmation of Section 54F Deduction on Agricultural Land with Residential Construction Introduction The case of Smt. Lata Phulwani, Jaipur vs. Pr. CIT-2, Jaipur adjudicated by the Income Tax...
M/s. Bharti Airtel Services Ltd. v. DCIT: Landmark Decision on Transfer Pricing Adjustments

M/s. Bharti Airtel Services Ltd. v. DCIT: Landmark Decision on Transfer Pricing Adjustments

Date: Oct 7, 2020
M/s. Bharti Airtel Services Ltd. v. DCIT: Landmark Decision on Transfer Pricing Adjustments Introduction The case of M/s. Bharti Airtel Services Ltd., Gurgaon v. DCIT, New Delhi adjudicated by the...
Taxability of Interest under Section 28 of the Land Acquisition Act: Analysis of Basweshwar Mallikarjun Bidwe vs Income-tax Officer, Latur

Taxability of Interest under Section 28 of the Land Acquisition Act: Analysis of Basweshwar Mallikarjun Bidwe vs Income-tax Officer, Latur

Date: Oct 6, 2020
Taxability of Interest under Section 28 of the Land Acquisition Act: Analysis of Basweshwar Mallikarjun Bidwe vs Income-tax Officer, Latur Introduction The case of Basweshwar Mallikarjun Bidwe vs...
ITA Upholds Discounted Cash Flow Method under Rule 11UA(2) in Intelligrape Software Pvt. Ltd. v. ITO

ITA Upholds Discounted Cash Flow Method under Rule 11UA(2) in Intelligrape Software Pvt. Ltd. v. ITO

Date: Oct 1, 2020
ITA Upholds Discounted Cash Flow Method under Rule 11UA(2) in Intelligrape Software Pvt. Ltd. v. ITO Introduction The case of Intelligrape Software Pvt. Ltd., New Delhi v. ITO, Ward-12(3), New Delhi...
Revisiting Section 79: ITAT Mumbai Corrects Misapplication in Loss Carry Forward - Orra Fine Jewellery Pvt. Ltd. v. DCIT

Revisiting Section 79: ITAT Mumbai Corrects Misapplication in Loss Carry Forward - Orra Fine Jewellery Pvt. Ltd. v. DCIT

Date: Sep 26, 2020
Revisiting Section 79: ITAT Mumbai Corrects Misapplication in Loss Carry Forward - Orra Fine Jewellery Pvt. Ltd. v. DCIT Introduction The case of M/s. Orra Fine Jewellery Pvt. Ltd. (formerly known as...
Sant Motiram Maharaj Sahakari Pat. Sanstha Ltd: Interpretation of Section 80P Deductions for Co-operative Societies

Sant Motiram Maharaj Sahakari Pat. Sanstha Ltd: Interpretation of Section 80P Deductions for Co-operative Societies

Date: Sep 24, 2020
Sant Motiram Maharaj Sahakari Pat. Sanstha Ltd: Interpretation of Section 80P Deductions for Co-operative Societies 1. Introduction The case of Sant Motiram Maharaj Sahakari Pat. Sanstha Ltd versus...
Corroborative Evidence Requirement in Income Tax Assessments: ITAT Upholds Deletion of Additions Based Solely on Third-Party Statements and Social Media Evidence

Corroborative Evidence Requirement in Income Tax Assessments: ITAT Upholds Deletion of Additions Based Solely on Third-Party Statements and Social Media Evidence

Date: Sep 24, 2020
Corroborative Evidence Requirement in Income Tax Assessments: ITAT Upholds Deletion of Additions Based Solely on Third-Party Statements and Social Media Evidence Introduction In the case of The...
Vedanta Ltd v. ACIT: Comprehensive Tribunal Ruling on Transfer Pricing, Section 14A Disallowances, and Additional Depreciation Claims

Vedanta Ltd v. ACIT: Comprehensive Tribunal Ruling on Transfer Pricing, Section 14A Disallowances, and Additional Depreciation Claims

Date: Sep 22, 2020
Vedanta Ltd v. ACIT: Comprehensive Tribunal Ruling on Transfer Pricing, Section 14A Disallowances, and Additional Depreciation Claims Introduction The case of Vedanta Ltd, Gurgaon v. ACIT,...
Rainbow Products Pvt Ltd v. ACIT: Affirming the Necessity of Specificity in Penalty Notices under Section 271AAB

Rainbow Products Pvt Ltd v. ACIT: Affirming the Necessity of Specificity in Penalty Notices under Section 271AAB

Date: Sep 18, 2020
Rainbow Products Pvt Ltd v. ACIT: Affirming the Necessity of Specificity in Penalty Notices under Section 271AAB Introduction The case of Rainbow Products Pvt Ltd, Patna v. ACIT, Central Circle-1,...
Previous   Next
CaseMine Logo

Know us better!

  • Request a Demo
  • Watch Casemine overview Videos

Company

  • About Us
  • Privacy Policy
  • Terms
  • Careers
  • Columns
  • Contact Us

Help

  • Pricing
  • Help & Support
  • Features
  • Workflow
  • CaseMine API
  • CaseMine's Bespoke AI Solutions
  • Judge Signup
  • Student Signup

CaseMine Tools

  • CaseIQ
  • Judgment Search
  • Parallel Search
  • AttorneyIQ
  • Browse Cases

© 2023 Gauge Data Solutions Pvt. Ltd.

Summary

Alert