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Establishing the Presumption of Consideration under Section 118(a) of the Negotiable Instruments Act: Insights from Alex Mathew v. Philip Philip Introduction The case of Alex Mathew v. Philip Philip...
Promotion Criteria and Qualification Standards for Shorthand Writers: N.G Prabhu And Anr. v. Chief Justice And Another, Kerala High Court (1973) Introduction The case of N.G Prabhu And Anr. v. Chief...
Opportunity to Be Heard in Best Judgment Assessments: Insights from Additional Income-Tax Officer, Kottayam v. Ponkunnam Traders Introduction The case of Additional Income-Tax Officer, Kottayam v....
Taxation of Exchange Fluctuation Profits and Valuation Losses on Government Securities: Insights from Bank Of Cochin Ltd. v. Commissioner Of Income-Tax, Kerala 1. Introduction The case of Bank Of...
Cochin State Power & Light Corporation Ltd. v. Commissioner Of Income-Tax: Landmark Judgment on Tax Deductibility of Statutory Reserves Introduction The case of Cochin State Power & Light Corporation...
Renewal of Tenancy and Exemptions under the Kerala Land Reforms Act: Jacob Philip v. State Bank Of Travancore & Others Introduction The case of Jacob Philip v. State Bank Of Travancore & Others was...
Defining 'Manufacture or Processing of Goods' in Tax Law: Insights from Commissioner Of Income-Tax, Kerala v. Casino (Pvt.) Ltd. Introduction The case of Commissioner Of Income-Tax, Kerala v. Casino...
Commissioner Of Income-Tax, Kerala v. Dharmodayam Company: Affirming Charitable Exemption under Section 11(1)(a) of the Income-tax Act, 1961 Introduction The case of Commissioner Of Income-Tax,...
Exemption from Personal Attendance of Accused under Sections 205, 353, and 540A of the Criminal Procedure Code: Comprehensive Analysis of Helen Rubber Industries & Others v. State Of Kerala & Others...
K.I Viswambharan & Bros. v. Commissioner Of Income-Tax: Affirmation of Firm's Tax Liability on Capital Gains Introduction The case of K.I Viswambharan & Bros. v. Commissioner Of Income-Tax heard by...
Presumption of Concealed Income through Bogus Commission: Commissioner Of Income-Tax v. Gates Foam And Rubber Company Introduction The case of Commissioner Of Income-Tax v. Gates Foam And Rubber...
Defining Union Representation and Employer-Employee Relations in Industrial Dispute Adjudication: Insights from N.C. John v. Secretary Introduction The case of N.C. John v. Secretary, Thodupuzha...
Reserve for Retirement Gratuity as Capital for Surtax Computation Introduction The case of Commissioner Of Income-Tax, Kerala v. Periakaramalai Tea & Produce Co. Ltd., decided by the Kerala High...
Tharu Cheru v. Mary And Others: A Landmark Decision on Section 53 of the Transfer of Property Act Introduction The case Tharu Cheru And Another v. Mary And Others adjudicated by the Kerala High Court...
Reaffirming the Scope of "Information" Under Section 147(b) - Muthukrishna Reddiar v. Commissioner Of Income-Tax, Kerala Introduction The case of Muthukrishna Reddiar v. Commissioner Of Income-Tax,...
Non-Taxation of Goodwill Transfer Profits: Kerala High Court in Commissioner of Income-Tax v. E.C Jacob 1. Introduction The case of Commissioner of Income-Tax v. E.C Jacob adjudicated by the Kerala...
Deemed Income and Capital Gains: Insights from Income-Tax Officer, B-Ward, Ernakulam v. K.P Varghese Introduction The case of Income-Tax Officer, B-Ward, Ernakulam, And Another v. K.P Varghese,...
Applicability of Limitation Act's Section 5 to Special Laws: Insights from Jokkim Fernandez v. Amina Kunhi Umma Introduction The case of Jokkim Fernandez v. Amina Kunhi Umma adjudicated by the Kerala...
Clarification on the Doctrine of Estoppel in Income Tax Proceedings: M.K Mohammad Kunhi v. Commissioner Of Income-Tax Introduction The case of M.K Mohammad Kunhi v. Commissioner Of Income-Tax was...
P. Narayanan Nair v. E. Achuthan Nair And Another: Upholding Maintainability of Boundary Demarcation Suits in Civil Courts Introduction The case of P. Narayanan Nair v. E. Achuthan Nair And Another...