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

Determining the Date of Purchase for Section 54F Exemption: Rajiv Madhok v. ACIT, New Delhi

Determining the Date of Purchase for Section 54F Exemption: Rajiv Madhok v. ACIT, New Delhi

Date: May 30, 2020
Determining the Date of Purchase for Section 54F Exemption: Rajiv Madhok v. ACIT, New Delhi Introduction The case of Rajiv Madhok, New Delhi v. ACIT, New Delhi adjudicated by the Income Tax Appellate...
Retention Money Not Accrued as Income: ITAT Kolkata Upholds CIT(A) Decision in DCIT v. M/s. EMC Limited

Retention Money Not Accrued as Income: ITAT Kolkata Upholds CIT(A) Decision in DCIT v. M/s. EMC Limited

Date: May 28, 2020
Retention Money Not Accrued as Income: ITAT Kolkata Upholds CIT(A) Decision in DCIT v. M/s. EMC Limited Introduction The case of DCIT, CC-1(3), Kolkata v. M/s. EMC Limited, Kolkata revolves around...
Reinforcing the Criteria for Reopening Income Tax Assessments: Insights from Lionbridge Technologies Pvt. Ltd. v. Asst CIT, Mumbai

Reinforcing the Criteria for Reopening Income Tax Assessments: Insights from Lionbridge Technologies Pvt. Ltd. v. Asst CIT, Mumbai

Date: May 28, 2020
Reinforcing the Criteria for Reopening Income Tax Assessments: Insights from Lionbridge Technologies Pvt. Ltd. v. Asst CIT, Mumbai Introduction The case of Lionbridge Technologies Pvt. Ltd., Navi...
AIR France v. Addl. CIT: Clarifying Tax Exemptions under Indo-French DTAA for Technical Handling Services

AIR France v. Addl. CIT: Clarifying Tax Exemptions under Indo-French DTAA for Technical Handling Services

Date: May 23, 2020
AIR France v. Addl. CIT: Clarifying Tax Exemptions under Indo-French DTAA for Technical Handling Services Introduction The case of AIR France, New Delhi v. Additional Commissioner of Income Tax...
Kohli Estates Pvt. Ltd. v. ITO: Establishing the Distinction Between Business Income and Capital Gains in Real Estate Transactions

Kohli Estates Pvt. Ltd. v. ITO: Establishing the Distinction Between Business Income and Capital Gains in Real Estate Transactions

Date: May 6, 2020
Kohli Estates Pvt. Ltd. v. ITO: Establishing the Distinction Between Business Income and Capital Gains in Real Estate Transactions Introduction The case of M/s. Kohli Estates Pvt. Ltd., New Delhi v....
Transfer Pricing Adjustments Cannot Be Applied to MAT Book Profits: ITAT Delhi's Ruling in SSP India Pvt. Ltd. v. DCIT

Transfer Pricing Adjustments Cannot Be Applied to MAT Book Profits: ITAT Delhi's Ruling in SSP India Pvt. Ltd. v. DCIT

Date: May 2, 2020
Transfer Pricing Adjustments Cannot Be Applied to MAT Book Profits: ITAT Delhi's Ruling in SSP India Pvt. Ltd. v. DCIT Introduction The case of M/s SSP India Pvt. Ltd., Gurgaon v. DCIT, Gurgaon marks...
Distinguishing CSR Expenditures from Section 80G Donations: A Comprehensive Analysis of First American (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax

Distinguishing CSR Expenditures from Section 80G Donations: A Comprehensive Analysis of First American (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax

Date: Apr 30, 2020
Distinguishing CSR Expenditures from Section 80G Donations: A Comprehensive Analysis of First American (India) Pvt. Ltd. v. Assistant Commissioner of Income Tax Introduction The case of First...
Ensuring Procedural Fairness and Independent Inquiry under Section 263: Integral Barter (P) Ltd. v. ITO Commentary

Ensuring Procedural Fairness and Independent Inquiry under Section 263: Integral Barter (P) Ltd. v. ITO Commentary

Date: Mar 21, 2020
Ensuring Procedural Fairness and Independent Inquiry under Section 263: Integral Barter (P) Ltd. v. ITO Commentary Introduction The case of M/s Integral Barter (P) Ltd. v. ITO adjudicated by the...
Classification of Sales Tax Incentives as Capital Receipts: Insights from Acit v. Shantinath Detergents Pvt. Ltd.

Classification of Sales Tax Incentives as Capital Receipts: Insights from Acit v. Shantinath Detergents Pvt. Ltd.

Date: Mar 21, 2020
Classification of Sales Tax Incentives as Capital Receipts: Insights from Acit v. Shantinath Detergents Pvt. Ltd. Introduction The case of Acit v. Shantinath Detergents Pvt. Ltd. adjudicated by the...
ITA Bangalore Reinforces Requirement of Incriminating Material for Section 153A Additions: Mr. Yunus Zia v. DCIT, Bangalore

ITA Bangalore Reinforces Requirement of Incriminating Material for Section 153A Additions: Mr. Yunus Zia v. DCIT, Bangalore

Date: Mar 21, 2020
ITA Bangalore Reinforces Requirement of Incriminating Material for Section 153A Additions: Mr. Yunus Zia v. DCIT, Bangalore Introduction The case of Mr. Yunus Zia vs. DCIT, Bangalore, adjudicated by...
Limiting Revisional Jurisdiction under Section 263: Insights from Intent Dealers Pvt. Ltd. v. CIT

Limiting Revisional Jurisdiction under Section 263: Insights from Intent Dealers Pvt. Ltd. v. CIT

Date: Mar 21, 2020
Limiting Revisional Jurisdiction under Section 263: Insights from Intent Dealers Pvt. Ltd. v. CIT Introduction The case of Intent Dealers Pvt. Ltd. v. CIT adjudicated by the Income Tax Appellate...
Restoration of 12AA Registration for Visakhapatnam Metropolitan Region Development Authority: A Landmark Judgment

Restoration of 12AA Registration for Visakhapatnam Metropolitan Region Development Authority: A Landmark Judgment

Date: Mar 21, 2020
Restoration of 12AA Registration for Visakhapatnam Metropolitan Region Development Authority: A Landmark Judgment Introduction In the case of Visakhapatnam Metropolitan Region Development Authority...
Capital Gain Classification in Property Transactions: Insights from Ramesh Raj Bohra v. CIT

Capital Gain Classification in Property Transactions: Insights from Ramesh Raj Bohra v. CIT

Date: Mar 21, 2020
Capital Gain Classification in Property Transactions: Insights from Ramesh Raj Bohra v. CIT Introduction The case of Ramesh Raj Bohra v. CIT adjudicated by the Income Tax Appellate Tribunal (ITAT) on...
M/s Omkar Infracon Pvt. Ltd. v. I.T.O.: Reinforcing the Limits of Revisional Jurisdiction under Section 263

M/s Omkar Infracon Pvt. Ltd. v. I.T.O.: Reinforcing the Limits of Revisional Jurisdiction under Section 263

Date: Mar 19, 2020
M/s Omkar Infracon Pvt. Ltd. v. I.T.O.: Reinforcing the Limits of Revisional Jurisdiction under Section 263 Introduction The case of M/s Omkar Infracon Private Limited, Kolkata v. I.T.O., Ward-12(2),...
Jurisdictional Protocols for Section 143(2) Notices in Income Tax Assessments: Insights from DCIT, CIR-5(1), Kolkata v. M/s. Proficient Commodities Pvt. Ltd.

Jurisdictional Protocols for Section 143(2) Notices in Income Tax Assessments: Insights from DCIT, CIR-5(1), Kolkata v. M/s. Proficient Commodities Pvt. Ltd.

Date: Mar 19, 2020
Jurisdictional Protocols for Section 143(2) Notices in Income Tax Assessments: Insights from DCIT, CIR-5(1), Kolkata v. M/s. Proficient Commodities Pvt. Ltd. Introduction The case of DCIT, CIR-5(1),...
Micro Focus Software India Pvt. Ltd. v. Assistant Commissioner of Income-Tax: Defining Transfer Pricing Parameters for SWD and ITES Segments

Micro Focus Software India Pvt. Ltd. v. Assistant Commissioner of Income-Tax: Defining Transfer Pricing Parameters for SWD and ITES Segments

Date: Mar 18, 2020
Micro Focus Software India Pvt. Ltd. v. Assistant Commissioner of Income-Tax: Defining Transfer Pricing Parameters for SWD and ITES Segments Introduction The case of Micro Focus Software India...
Impact of Delhi Cooperative Thrift v. Income Tax Officer on Section 80P Deductions

Impact of Delhi Cooperative Thrift v. Income Tax Officer on Section 80P Deductions

Date: Mar 18, 2020
Impact of Delhi Cooperative Thrift v. Income Tax Officer on Section 80P Deductions Introduction The case of Delhi Cooperative Commercial Thrift and Credit Society Ltd v. Income Tax Officer...
Mohan Clothing Co. Pvt. Ltd. v. ACAIT: Reinforcing the Burden of Proof in High-Value Purchase Assessments under Section 147

Mohan Clothing Co. Pvt. Ltd. v. ACAIT: Reinforcing the Burden of Proof in High-Value Purchase Assessments under Section 147

Date: Mar 18, 2020
Mohan Clothing Co. Pvt. Ltd. v. Assistant Commissioner Of Income Tax: Reinforcing the Burden of Proof in High-Value Purchase Assessments under Section 147 1. Introduction The case of Mohan Clothing...
Khairari v. ITO Jaipur: Strict Compliance for Section 54F Deductions Affirmed

Khairari v. ITO Jaipur: Strict Compliance for Section 54F Deductions Affirmed

Date: Mar 14, 2020
Khairari v. ITO Jaipur: Strict Compliance for Section 54F Deductions Affirmed Introduction In the case of Shri Arpit Khairari, Jaipur v. Income Tax Officer, Ward-2-2, Jaipur, decided by the Income...
Reaffirming the Assessee's Burden of Proof under Section 68 of the Income Tax Act: Insights from M/S Bini Builders Pvt. Ltd. v. DCIT

Reaffirming the Assessee's Burden of Proof under Section 68 of the Income Tax Act: Insights from M/S Bini Builders Pvt. Ltd. v. DCIT

Date: Mar 13, 2020
Reaffirming the Assessee's Burden of Proof under Section 68 of the Income Tax Act: Insights from M/S Bini Builders Pvt. Ltd. v. DCIT Introduction The case of M/S Bini Builders Pvt. Ltd., Mumbai v....
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