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Madras High Court Establishes Distinction Between Mesne Profits and Income Shares in Partition Suits Introduction The case of D. Nataraja Achari v. Balambal Ammal, adjudicated by the Madras High...
Defining 'Body of Individuals' in Income Tax: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Deghamwala Estates Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-I v....
Balancing Charges and Accumulated Profits: Insights from Commissioner Of Income-Tax, Tamil Nadu I v. T.S Rajam Introduction The case of Commissioner Of Income-Tax, Tamil Nadu I v. T.S Rajam (And...
Non-Allowability of Gratuity Expenditure in Business Transfer: Commissioner of Income-Tax v. Salem Bank Ltd. Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-III v. Salem Bank Ltd....
Capital vs. Revenue Expenditure: Exchange Rate Fluctuations in Asset Acquisition Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-II v. South India Viscose Ltd. adjudicated by the...
Sivakami Mills Ltd. v. Commissioner Of Income-Tax, Madras: Guarantee Commission Classified as Revenue Expenditure Introduction The case of Sivakami Mills Ltd. v. Commissioner Of Income-Tax, Madras...
Deductibility of Bona Fide Business Expenses and Gratuity Provisions under the Income-Tax Act: Analysis of Commissioner Of Income-Tax, Madras (Central) v. Andhra Prabha P. Ltd. Introduction The case...
Proportionate Allocation of Overhead and Management Expenses in Composite Agricultural Enterprises: Insights from Commissioner of Income-Tax v. Manjushree Plantations Ltd. Introduction The case of...
Exemption Eligibility of Educational Institutions Under Section 10(22) - A Comprehensive Analysis Introduction The landmark case of Additional Commissioner Of Income-Tax, Madras-I v. Aditanar...
Clarifying Section 11A: High Court Upholds Labour Court’s Discretion in Employment Dismissal Cases Introduction The case of Binny Ltd. v. Additional Labour Court, Madras, And Another adjudicated by...
Establishing Vested Interest in Settlement Deeds: Insights from Ramaswami Naidu v. M.S. Velappan And Ors. Introduction The case of Ramaswami Naidu v. M.S. Velappan And Ors., adjudicated by the Madras...
Tax Implications of Property Transfers within Partnership Firms: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Bharani Pictures Introduction The case of Commissioner Of Income-Tax, Tamil...
Reaffirmation of Section 271(1)(c): Admissions of Income as Basis for Penalty in Commissioner Of Income-Tax. Tamil Nadu-IV v. Krishna & Co. Introduction The case of Commissioner Of Income-Tax. Tamil...
Determination of Excise Duty Valuation: Insights from Nagpal Petro Chem. Limited v. Assistant Collector Of Central Excise, Madras Introduction The case of Nagpal Petro Chem. Limited v. Assistant...
Interpretation of Section 79 of the Income-Tax Act, 1961: Treatment of Unabsorbed Depreciation and Development Rebate Introduction The case of Commissioner Of Income-Tax v. Concord Industries Limited...
Comprehensive Commentary on Devarajan And Others v. Tamil Nadu Farmers Service Co-Operative Federation: Upholding Section 132(3) of the Income Tax Act Introduction The case of Devarajan And Others v....
Rejection of Settlement Amount as Cost of Acquisition or Improvement: Insights from Commissioner Of Income-Tax, Tamil Nadu-V v. V. Indira Introduction The case of Commissioner Of Income-Tax, Tamil...
Madras High Court Establishes Precedence on Set-Off of Unabsorbed Depreciation and Development Rebate for Registered Firms Introduction The case of Commissioner Of Income-Tax, Tamil Nadu-II v. Madras...
Set-Off of Unabsorbed Depreciation in Registered Firms: Insights from Commissioner Of Income-Tax, Tamil Nadu-I v. Nagapatinam Import And Export Corporation Introduction The case of Commissioner Of...
The Necessity of Communicating Orders under Section 18(2A) - Commissioner of Wealth-Tax, Madras-II v. M.E.S Vanavarayar Introduction The case of Commissioner Of Wealth-Tax, Madras-II v. M.E.S...