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Philanthropic Purpose and Tax Exemption: Kerala High Court's Ruling in Commissioner Of Income-Tax v. Pulikkal Medical Foundation Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v....
Chandrika Educational Trust: Clarifying Investment under Section 13(2)(h) of the Income Tax Act Introduction The case of Commissioner Of Income-Tax v. Chandrika Educational Trust was adjudicated by...
Validating Testamentary Intent: Insights from K.M Varghese And Others v. K.M Oommen And Others Introduction The case of K.M Varghese And Others v. K.M Oommen And Others, adjudicated by the Kerala...
Limitations of Subrogation Letters in Insurance: Insights from Arief Trading Company v. United India Insurance Co. Ltd. Introduction Case: Arief Trading Company v. United India Insurance Co. Ltd....
Estoppel in Tax Assessments: Compounding Proceedings as Relevant but Not Conclusive Introduction The case of Velimparambil Hardwares v. State Of Kerala ([1993] Kerala High Court) presents a pivotal...
Palghat Exports Pvt. Ltd. v. P. Ramkumar: Clarifying the Scope of Oppression and Continuous Conduct under Sections 397 & 398 of the Companies Act Introduction Palghat Exports Private Ltd. v. P....
Kerala High Court Clarifies Requirements for Oppression and Mismanagement Claims under Sections 397 & 398 of the Companies Act in Palghat Exports (P) Ltd. v. Chandran Introduction The case of Palghat...
Retrospective Taxation and Vested Rights: Insights from Ramalingam Nadar Sons v. State of Kerala Introduction The case of Ramalingam Nadar Sons v. State of Kerala adjudicated by the Kerala High Court...
Interpretation of 'Transfer' under Section 80J(4) for Tax Deduction: Kerala State Cashew Development Corporation v. CIT 1. Introduction The case of Kerala State Cashew Development Corporation v....
Kerala High Court Establishes Government as a Dealer Under KGST Act Introduction The case of Collector Of Customs v. State Of Kerala adjudicated by the Kerala High Court on March 26, 1993, addresses...
Capitalisation of Technical Know-How Fees: Insights from Commissioner of Income-Tax v. Kar Valves Ltd. Introduction The case of Commissioner of Income-Tax v. Kar Valves Ltd. adjudicated by the Kerala...
Jurisdictional Autonomy of Consumer Dispute Redressal Forums: Insights from A.V Georgekutty v. State Of Kerala Introduction The case of A.V Georgekutty v. State Of Kerala And Others, adjudicated by...
Sajeevan v. State Of Kerala: Upholding Witness Identification Amid Media Influence Introduction The case of Sajeevan v. State Of Kerala adjudicated by the Kerala High Court on March 2, 1993, presents...
Co-owners’ Rights in Property Ejectment: Comprehensive Analysis of B. Valsala v. Sundaram Nadar Bhaskaran Introduction The case of B. Valsala v. Sundaram Nadar Bhaskaran adjudicated by the Kerala...
Affirmation of Weighted Deductions and Provident Fund Contributions under Sections 35B and 37 in Commissioner Of Income-Tax v. Aspinwall and Co. Ltd. Introduction The case of Commissioner Of...
Service of Notice under Section 138 of the Negotiable Instruments Act: Insights from Smt. Sosamma v. Rajendran And Another Introduction The case of Smt. Sosamma v. Rajendran And Another adjudicated...
High Court's Authority to Intervene in Election Nomination Rejections under Article 226: K.M Abraham v. Returning Officer Introduction The case of K.M Abraham And Others v. Returning Officer And...
Clarifying the Taxability of Processed Spices: Kerala High Court in Narriputhiris Pickle Industries v. State Of Kerala Introduction Narriputhiris Pickle Industries v. State Of Kerala is a landmark...
Quashing of Criminal Proceedings under Section 482 Cr.P.C Based on Favorable Tribunal Findings Introduction The case of Madras Spinners Ltd. v. Deputy Commissioner of Income-Tax before the Kerala...
T.C Chacko v. Annamma And Others: Establishing the Applicability of Express Trusts under the Limitation Act Introduction T.C Chacko v. Annamma And Others is a landmark judgment delivered by the...