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

Exemption from Penalty under Section 271(1)(c) upon Voluntary Disclosure under Section 153A

Exemption from Penalty under Section 271(1)(c) upon Voluntary Disclosure under Section 153A

Date: Mar 10, 2012
Exemption from Penalty under Section 271(1)(c) upon Voluntary Disclosure under Section 153A Introduction The case of Mr. Prem Arora, New Delhi v. DCIT, New Delhi, adjudicated by the Income Tax...
Koya & Co. Construction v. Assistant Commissioner of Income-tax: Defining 'Developer' under Section 80IA(4)

Koya & Co. Construction v. Assistant Commissioner of Income-tax: Defining 'Developer' under Section 80IA(4)

Date: Mar 2, 2012
Koya & Co. Construction v. Assistant Commissioner of Income-tax: Defining 'Developer' under Section 80IA(4) Introduction The case of Koya & Co. Construction (P.) Ltd. v. Assistant Commissioner of...
GVPR Engineers Ltd. v. ACIT: Clarifying the Scope of Section 80IA for Infrastructure Developers

GVPR Engineers Ltd. v. ACIT: Clarifying the Scope of Section 80IA for Infrastructure Developers

Date: Mar 1, 2012
GVPR Engineers Ltd. v. ACIT: Clarifying the Scope of Section 80IA for Infrastructure Developers Introduction The case of M/S. GVPR Engineers Ltd. Hyderabad v. ACIT Circle-2(3) Hyderabad adjudicated...
Enforcement of Revised Monetary Limits in Income Tax Appeals: Insights from ITO v. Sharma

Enforcement of Revised Monetary Limits in Income Tax Appeals: Insights from ITO v. Sharma

Date: Mar 1, 2012
Enforcement of Revised Monetary Limits in Income Tax Appeals: Insights from ITO v. Sharma Introduction The case of Income-Tax Officer, Wd-3(1), Asansol v. Dinesh Kumar Sharma adjudicated by the...
Clarifying Taxation of Transportation Fees: Insights from Ups Scs (Asia) Limited v. Asstt. Director Of Income-Tax

Clarifying Taxation of Transportation Fees: Insights from Ups Scs (Asia) Limited v. Asstt. Director Of Income-Tax

Date: Feb 23, 2012
Clarifying Taxation of Transportation Fees: Insights from Ups Scs (Asia) Limited v. Asstt. Director Of Income-Tax Introduction The case of Ups Scs (Asia) Limited v. Asstt. Director Of Income-Tax...
Panchamiya v. Addl. Commissioner of Income Tax: Clarifying TDS Applicability in Film Production Contracts

Panchamiya v. Addl. Commissioner of Income Tax: Clarifying TDS Applicability in Film Production Contracts

Date: Feb 18, 2012
Panchamiya v. Addl. Commissioner of Income Tax: Clarifying TDS Applicability in Film Production Contracts Introduction The case of Nitin M. Panchamiya v. Addl. Commissioner of Income Tax adjudicated...
Taxation of Royalty and Fees for Technical Services on Payment Basis: Insights from CSC Technology Singapore Pte. Ltd. v. A.D.I.T.

Taxation of Royalty and Fees for Technical Services on Payment Basis: Insights from CSC Technology Singapore Pte. Ltd. v. A.D.I.T.

Date: Feb 18, 2012
Taxation of Royalty and Fees for Technical Services on Payment Basis: Insights from CSC Technology Singapore Pte. Ltd. v. A.D.I.T. Introduction The case of CSC Technology Singapore Pte. Ltd.,...
Taxation of Non-Compete Fees as Capital Gains: Insights from Asstt Commissioner of Income-Tax v. Dr. B.V. Raju

Taxation of Non-Compete Fees as Capital Gains: Insights from Asstt Commissioner of Income-Tax v. Dr. B.V. Raju

Date: Feb 14, 2012
Taxation of Non-Compete Fees as Capital Gains: Insights from Asstt Commissioner of Income-Tax v. Dr. B.V. Raju Introduction The Income Tax Appellate Tribunal (ITAT) in the case of Asstt Commissioner...
Limitations on Disallowance under Section 40A(3) in Block Assessments: Insights from Asstt. Commissioner of IT v. M/S Rushiraj Builders & Developers

Limitations on Disallowance under Section 40A(3) in Block Assessments: Insights from Asstt. Commissioner of IT v. M/S Rushiraj Builders & Developers

Date: Feb 14, 2012
Limitations on Disallowance under Section 40A(3) in Block Assessments: Insights from Asstt. Commissioner of IT v. M/S Rushiraj Builders & Developers Introduction The case of Asstt. Commissioner of...
Trading Activities in SEZ as 'Services' under Section 10AA: Establishing a New Precedent

Trading Activities in SEZ as 'Services' under Section 10AA: Establishing a New Precedent

Date: Feb 1, 2012
Trading Activities in SEZ as 'Services' under Section 10AA: Establishing a New Precedent 1. Introduction In the landmark case of The Dcit Circle-2, Jaipur v. M/S. Goenka Diamond & Jewellers Ltd.,...
Operation of Aircraft in International Traffic Includes Ground and Technical Handling Services: ITAT Ruling

Operation of Aircraft in International Traffic Includes Ground and Technical Handling Services: ITAT Ruling

Date: Jan 21, 2012
Operation of Aircraft in International Traffic Includes Ground and Technical Handling Services: ITAT Ruling Introduction The case of DDIT, New Delhi v. M/s KLM Royal Dutch Airlines, New Delhi...
Allocation of Expenses for Tax Deductions under Sections 80-IA and 80-IB: Insights from Sintex Industries Limited v. DCIT

Allocation of Expenses for Tax Deductions under Sections 80-IA and 80-IB: Insights from Sintex Industries Limited v. DCIT

Date: Jan 20, 2012
Allocation of Expenses for Tax Deductions under Sections 80-IA and 80-IB: Insights from Sintex Industries Limited v. DCIT Introduction The case of Sintex Industries Limited v. DCIT adjudicated by the...
Relaxo Footwears Ltd. v. CIT: Establishing the Necessity of Evidence in Section 14A Expenditure Disallowance

Relaxo Footwears Ltd. v. CIT: Establishing the Necessity of Evidence in Section 14A Expenditure Disallowance

Date: Jan 7, 2012
Relaxo Footwears Ltd. v. CIT: Establishing the Necessity of Evidence in Section 14A Expenditure Disallowance Introduction The case of Relaxo Footwears Limited v. Commissioner of Income Tax (CIT)...
Preservation of Natural Justice and Burden of Proof in Tax Assessment: Analysis of Smt. Sunita Dhadda vs DCIT Central Circle-2 Jaipur

Preservation of Natural Justice and Burden of Proof in Tax Assessment: Analysis of Smt. Sunita Dhadda vs DCIT Central Circle-2 Jaipur

Date: Dec 31, 2011
Preservation of Natural Justice and Burden of Proof in Tax Assessment: Analysis of Smt. Sunita Dhadda vs DCIT Central Circle-2 Jaipur 1. Introduction The case of Smt. Sunita Dhadda vs. The DCIT...
Establishing Credibility of Share Applicants: Insights from Cit v. Gangeshwari Metal P. Ltd.

Establishing Credibility of Share Applicants: Insights from Cit v. Gangeshwari Metal P. Ltd.

Date: Dec 20, 2011
Establishing Credibility of Share Applicants: Insights from CIT v. Gangeshwari Metal P. Ltd. Introduction The case of CIT v. Gangeshwari Metal P. Ltd. adjudicated by the Income Tax Appellate Tribunal...
Affirmation of Genuine Capital Gains Transactions Over Departmental Presumptions Under Section 68: Acit, Circle-2, Udaipur v. Smt. Sumitra Gaur

Affirmation of Genuine Capital Gains Transactions Over Departmental Presumptions Under Section 68: Acit, Circle-2, Udaipur v. Smt. Sumitra Gaur

Date: Dec 16, 2011
Affirmation of Genuine Capital Gains Transactions Over Departmental Presumptions Under Section 68: Acit, Circle-2, Udaipur v. Smt. Sumitra Gaur Introduction The case of Acit, Circle-2, Udaipur v....
Benetton India Pvt. Ltd. v. Ito: Reinforcing Transaction-by-Transaction Benchmarking in Transfer Pricing

Benetton India Pvt. Ltd. v. Ito: Reinforcing Transaction-by-Transaction Benchmarking in Transfer Pricing

Date: Dec 1, 2011
Benetton India Pvt. Ltd. v. Ito: Reinforcing Transaction-by-Transaction Benchmarking in Transfer Pricing Introduction The case of Benetton India Pvt. Ltd. v. Ito adjudicated by the Income Tax...
Reimbursement of Clearing House Charges Without TDS Liability: Insights from Karnavati Co-Op. Bank Ltd. vs DCIT

Reimbursement of Clearing House Charges Without TDS Liability: Insights from Karnavati Co-Op. Bank Ltd. vs DCIT

Date: Dec 1, 2011
Reimbursement of Clearing House Charges Without TDS Liability: Insights from Karnavati Co-Op. Bank Ltd. v. DCIT Circle-11 Ahmedabad Introduction The case of Karnavati Co-Op. Bank Ltd. v. DCIT...
Recognition of Long-Term Capital Gains in the Absence of Timely Dematerialization: Insights from Ito v. Ajay Shantilal Lalwani

Recognition of Long-Term Capital Gains in the Absence of Timely Dematerialization: Insights from Ito v. Ajay Shantilal Lalwani

Date: Nov 19, 2011
Recognition of Long-Term Capital Gains in the Absence of Timely Dematerialization: Insights from Ito v. Ajay Shantilal Lalwani Introduction The case of Ito v. Ajay Shantilal Lalwani adjudicated by...
CIT v. Maersk Global Service Center: Reassessment under Section 148 and Treatment of Stamp Duty Expenses

CIT v. Maersk Global Service Center: Reassessment under Section 148 and Treatment of Stamp Duty Expenses

Date: Nov 10, 2011
CIT v. Maersk Global Service Center: Reassessment under Section 148 and Treatment of Stamp Duty Expenses 1. Introduction The case of CIT v. Maersk Global Service Center (India) P. Ltd. adjudicated by...
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