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

Enhancing Evidentiary Standards in Block Assessments: Insights from Bansal Strips Pvt. Ltd. v. Assistant Commissioner of Income-tax

Enhancing Evidentiary Standards in Block Assessments: Insights from Bansal Strips Pvt. Ltd. v. Assistant Commissioner of Income-tax

Date: Feb 1, 2006
Enhancing Evidentiary Standards in Block Assessments: Insights from Bansal Strips Pvt. Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Bansal Strips Pvt. Ltd. v. Assistant...
Taxation of Refund Interest Under Section 244A: Avada Trading Co. (P.) Ltd. v. Assistant Commissioner of Income-tax

Taxation of Refund Interest Under Section 244A: Avada Trading Co. (P.) Ltd. v. Assistant Commissioner of Income-tax

Date: Jan 19, 2006
Taxation of Refund Interest Under Section 244A: Avada Trading Co. (P.) Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Avada Trading Co. (P.) Ltd. v. Assistant Commissioner of...
Strengthening Revisional Oversight Under Section 263: Arvee International v. Additional Commissioner of Income-tax

Strengthening Revisional Oversight Under Section 263: Arvee International v. Additional Commissioner of Income-tax

Date: Jan 14, 2006
Strengthening Revisional Oversight Under Section 263: Arvee International v. Additional Commissioner of Income-tax Introduction The case of Arvee International v. Additional Commissioner of...
ITAT Upholds Validity of Genuine Off-Market Share Transactions and Grants Section 54E Deduction

ITAT Upholds Validity of Genuine Off-Market Share Transactions and Grants Section 54E Deduction

Date: Dec 16, 2005
ITAT Upholds Validity of Genuine Off-Market Share Transactions and Grants Section 54E Deduction Introduction The case of Mukesh R. Marolia v. Addl. Commissioner of Income-tax, Rg-15(2) adjudicated by...
Mutuality Principle in Chit Business Income Exemption: Arun Kumar Bhansali v. Deputy Commissioner of Income-tax

Mutuality Principle in Chit Business Income Exemption: Arun Kumar Bhansali v. Deputy Commissioner of Income-tax

Date: Dec 1, 2005
Mutuality Principle in Chit Business Income Exemption: Arun Kumar Bhansali v. Deputy Commissioner of Income-tax Introduction The case of Arun Kumar Bhansali v. Deputy Commissioner of Income-tax...
Clarifying Fiscal Domicile: DTAA Eligibility Under Assistant Director of Income-tax v. Green Emirate Shipping & Travels

Clarifying Fiscal Domicile: DTAA Eligibility Under Assistant Director of Income-tax v. Green Emirate Shipping & Travels

Date: Dec 1, 2005
Clarifying Fiscal Domicile: DTAA Eligibility Under Assistant Director of Income-tax v. Green Emirate Shipping & Travels Introduction The case of Assistant Director of Income-tax v. Green Emirate...
Rajesh P. Soni v. Assistant Commissioner of Income-Tax: Standards for Additions under Section 69/69A

Rajesh P. Soni v. Assistant Commissioner of Income-Tax: Standards for Additions under Section 69/69A

Date: Nov 29, 2005
Rajesh P. Soni v. Assistant Commissioner of Income-Tax: Standards for Additions under Section 69/69A Introduction The case of Rajesh P. Soni v. Assistant Commissioner of Income-Tax was adjudicated by...
Interest Tax Act: Scope Limited to Loans and Advances - ITAT Decision

Interest Tax Act: Scope Limited to Loans and Advances - ITAT Decision

Date: Nov 26, 2005
Interest Tax Act: Scope Limited to Loans and Advances - ITAT Decision Introduction The case of Housing & Urban Development Corpn. Ltd. v. Joint Commissioner of Income-tax, Special Range-24...
Tribunal Upholds Section 80-IA Deduction for Ocean Sparkle Ltd. in Port Operation and Maintenance

Tribunal Upholds Section 80-IA Deduction for Ocean Sparkle Ltd. in Port Operation and Maintenance

Date: Nov 26, 2005
Tribunal Upholds Section 80-IA Deduction for Ocean Sparkle Ltd. in Port Operation and Maintenance Introduction The case of Ocean Sparkle Ltd. v. Deputy Commissioner of Income-tax, adjudicated by the...
Clarifying the Treatment of Unexplained Cash and Third-Party Documentation in Income Tax Assessments: A Commentary on Jai Kumar Jain v. Assistant Commissioner of Income-tax

Clarifying the Treatment of Unexplained Cash and Third-Party Documentation in Income Tax Assessments: A Commentary on Jai Kumar Jain v. Assistant Commissioner of Income-tax

Date: Sep 24, 2005
Clarifying the Treatment of Unexplained Cash and Third-Party Documentation in Income Tax Assessments: A Commentary on Jai Kumar Jain v. Assistant Commissioner of Income-tax Introduction The case of...
Recognition of TDS Credit Under Project-Completion Method: Toyo Engg. India Ltd. v. Joint Commissioner of Income-tax

Recognition of TDS Credit Under Project-Completion Method: Toyo Engg. India Ltd. v. Joint Commissioner of Income-tax

Date: Sep 14, 2005
Recognition of TDS Credit Under Project-Completion Method: Toyo Engg. India Ltd. v. Joint Commissioner of Income-tax Introduction The case of Toyo Engineering India Ltd. v. Joint Commissioner of...
Reaffirmation on Evidentiary Weight of Section 133A Statements and Strict Interpretation of Section 263: Ashok Manilal Thakkar v. ACIT

Reaffirmation on Evidentiary Weight of Section 133A Statements and Strict Interpretation of Section 263: Ashok Manilal Thakkar v. ACIT

Date: Aug 24, 2005
Reaffirmation on Evidentiary Weight of Section 133A Statements and Strict Interpretation of Section 263: Ashok Manilal Thakkar v. ACIT Introduction The case of Ashok Manilal Thakkar v. Assistant...
Deductibility of Interest Payments by Permanent Establishments: Insights from ABN Amro Bank NV v. Assistant Director of Income-tax

Deductibility of Interest Payments by Permanent Establishments: Insights from ABN Amro Bank NV v. Assistant Director of Income-tax

Date: Aug 23, 2005
Deductibility of Interest Payments by Permanent Establishments: Insights from ABN Amro Bank NV v. Assistant Director of Income-tax 1. Introduction The case of ABN Amro Bank NV v. Assistant Director...
Non-Compete Fees Classified as Capital Receipts: Insights from T.S. Manocha v. Deputy Commissioner of Income-tax

Non-Compete Fees Classified as Capital Receipts: Insights from T.S. Manocha v. Deputy Commissioner of Income-tax

Date: Aug 18, 2005
Non-Compete Fees Classified as Capital Receipts: Insights from T.S. Manocha v. Deputy Commissioner of Income-tax Introduction The case of T.S. Manocha v. Deputy Commissioner of Income-tax adjudicated...
Allowability of Deferred Revenue Expenditure under Section 37(1) - Charak Pharmaceuticals v. Joint Commissioner of Income-tax

Allowability of Deferred Revenue Expenditure under Section 37(1) - Charak Pharmaceuticals v. Joint Commissioner of Income-tax

Date: Jul 26, 2005
Allowability of Deferred Revenue Expenditure under Section 37(1) - Charak Pharmaceuticals v. Joint Commissioner of Income-tax Introduction The case of Charak Pharmaceuticals v. Joint Commissioner of...
Singapore Airlines Ltd. v. Income-tax Officer: Tax Deduction Obligations Under Sections 194C and 194J Explained

Singapore Airlines Ltd. v. Income-tax Officer: Tax Deduction Obligations Under Sections 194C and 194J Explained

Date: Jul 14, 2005
Singapore Airlines Ltd. v. Income-tax Officer: Tax Deduction Obligations Under Sections 194C and 194J Explained Introduction The case of Singapore Airlines Ltd. v. Income-tax Officer, TDS-IV...
Separation of Assessment and Penalty Proceedings: Insights from Commissioner of Income-tax v. Parmanand M. Patel

Separation of Assessment and Penalty Proceedings: Insights from Commissioner of Income-tax v. Parmanand M. Patel

Date: Jul 7, 2005
Separation of Assessment and Penalty Proceedings: Insights from Commissioner of Income-tax v. Parmanand M. Patel Introduction The case of Commissioner of Income-tax v. Parmanand M. Patel adjudicated...
Smt. Krishnabai Tingre v. Income-tax Officer: Clarifying the Applicability of Section 55A in Property Valuation

Smt. Krishnabai Tingre v. Income-tax Officer: Clarifying the Applicability of Section 55A in Property Valuation

Date: Jul 1, 2005
Smt. Krishnabai Tingre v. Income-tax Officer: Clarifying the Applicability of Section 55A in Property Valuation Introduction The case of Smt. Krishnabai Tingre v. Income-tax Officer adjudicated by...
Limits of Prima Facie Adjustments Under Section 143(1)(a): Insights from Joint Commissioner v. Swarup Vegetable Products Industries Ltd.

Limits of Prima Facie Adjustments Under Section 143(1)(a): Insights from Joint Commissioner v. Swarup Vegetable Products Industries Ltd.

Date: Jul 1, 2005
Limits of Prima Facie Adjustments Under Section 143(1)(a): Insights from Joint Commissioner of Income-tax, Special Range, Muzaffarnagar v. Swarup Vegetable Products Industries Ltd. Introduction The...
Comprehensive Analysis of Motorola Inc. v. Deputy Commissioner of Income-Tax: Implications on PE, Royalty Classification, and Tax Assessments in Cross-Border Transactions

Comprehensive Analysis of Motorola Inc. v. Deputy Commissioner of Income-Tax: Implications on PE, Royalty Classification, and Tax Assessments in Cross-Border Transactions

Date: Jun 23, 2005
Comprehensive Analysis of Motorola Inc. v. Deputy Commissioner of Income-Tax: Implications on PE, Royalty Classification, and Tax Assessments in Cross-Border Transactions Introduction The case of...
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