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Non-Retroactivity of Compensation Enhancements under the Motor Vehicles Act: Oriental Insurance Co. Ltd. v. Sheela Ratnan Introduction The case of The Oriental Insurance Co. Ltd. v. Sheela Ratnan,...
Anand Liquors v. Commissioner Of Income-Tax: Establishing Rigorous Standards for Penalty under Section 271(1)(c) Introduction The case of Anand Liquors v. Commissioner Of Income-Tax was adjudicated...
Exclusion of Charitable Trust Benefits Under Section 13(2)(b) and 13(3) of the Income-Tax Act: Agappa Child Centre v. Commissioner Of Income-Tax Introduction The case of Agappa Child Centre v....
Mandatory Complete Asset Disclosure for Indigent Litigation: Insights from K.U Mathew v. State Of Kerala & Others Introduction K.U Mathew v. State Of Kerala & Others is a landmark decision delivered...
Strict Adherence to Statutory Procedures in Academic Appointments: Insights from Sree Sankaracharya University Of Sanskrit v. State Introduction The case of Sree Sankaracharya University Of Sanskrit...
Net Interest Income Assessment under Mutuality Principle: Analysis of Commissioner of Income Tax v. Dr. V.P Gopinathan Introduction The case of Commissioner of Income-Tax v. Dr. V.P Gopinathan was...
Recognition of Medical Facilities as Business Entities for Investment Allowance under Section 32A: Commissioner Of Income Tax v. Upasana Hospital Introduction The case of Commissioner Of Income Tax...
Reaffirmation of Section 13 Provisions: Chandrika Educational Trust v. Commissioner Of Income-Tax Introduction The case of Chandrika Educational Trust v. Commissioner Of Income-Tax was adjudicated by...
Income Tax Implications for Charitable Trusts Engaged in Profit-Making Activities Commissioner Of Income-Tax v. Muthoottu Charitable Trust Court: Kerala High Court Date: July 1, 1996 Introduction The...
Maintainability of Appeals Post-Statutory Amendments: Kunnappadi Kalliani v. Lekharaj Introduction The case of Kunnappadi Kalliani v. Lekharaj, adjudicated by the Kerala High Court on June 11, 1996,...
Clarification on Bail Procedures under Sections 167(2) and 309 of the Code of Criminal Procedure: Insights from S.M Furtado v. C.B.I & Others Introduction The case of S.M Furtado v. C.B.I & Others,...
Registrar's Authority to Rescind Appointments: Balancing Natural Justice and Fraud Prevention Introduction The case of Purushothaman v. Registrar Of Co-Operative Societies adjudicated by the Kerala...
Limitation Act Not Applicable to Revenue Recovery Proceedings: Kerala Fisheries Corporation Ltd. v. P.S John & Ors. 1. Introduction In the landmark case of Kerala Fisheries Corporation Ltd. v. P.S...
Cherian Mathew v. Principal S.B College: Guidelines for Teacher Appointments and Salary Disbursement in Private Colleges Introduction The case of Cherian Mathew v. Principal S.B College,...
Kerala High Court Establishes Strict Restrictions on Transfer of Abkari Licenses in Partnerships Introduction In the landmark case of Narayanan & Co. v. Commissioner Of Income-Tax, adjudicated by the...
Establishing Casual Connection in Employment-Related Fatalities: Thengackal Estate v. Reethammal Introduction The case of Thengackal Estate v. Reethammal adjudicated by the Kerala High Court on March...
Sarala Devi v. Commissioner Of Income Tax: Establishing the Principle of Overriding Title in Capital Gains Computation Introduction The case of Sarala Devi v. Commissioner Of Income Tax, adjudicated...
Rebutting Presumption of Ownership under Section 132(4A): Insights from Commissioner Of Income Tax v. K. K. Abdul Kareem Introduction The case of Commissioner Of Income Tax v. K. K. Abdul Kareem...
Defining Manufacture in Tax Law: The Kanam Latex Industries Precedent Introduction Commissioner Of Income-Tax v. Kanam Latex Industries P. Ltd. is a landmark judgment delivered by the Kerala High...
Killing of a Workman by Third Party Recognized as Employment-Related Accident under Workmen's Compensation Act Introduction The case of United India Insurance Company Ltd. v. Philo adjudicated by the...