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Deductibility of Statutory Reserves in Income Tax Assessment: Vellore Electric Corporation Ltd. v. Commissioner Of Income-Tax, Madras-I 1. Introduction The case of Vellore Electric Corporation Ltd....
Establishing Liability for Tax Penalty Upon Initial Default: Insights from Commissioner Of Income-Tax v. Smt. Vijayanthimala Introduction The landmark judgment in Commissioner Of Income-Tax v. Smt....
Madras High Court Establishes Precedent on Section 80E Deductions and Depreciation of Non-Building Assets Introduction The case of Commissioner Of Income-Tax, Madras v. Lucas-T.V.S Ltd. (No. 2),...
Lucas-T.V.S Limited Judgment: Full Revenue Deductibility of Technical Fees and Treatment of Initial Depreciation Introduction The case of Commissioner Of Income-Tax v. Lucas-T.V.S Limited (No. 1)...
Adequacy of Service for Ex Parte Decrees: Insights from R.M.T.S.S Dhanasekaran v. State Bank Of India Introduction The case of R.M.T.S.S Dhanasekaran v. State Bank Of India, Dindigul Through Its...
Implied Sale of Packing Materials Subject to Sales Tax: K. Natarajan And Sons v. State of Tamil Nadu Introduction The case of K. Natarajan And Sons v. The State Of Tamil Nadu adjudicated by the...
Madras High Court Establishes Precedent on Sham Cross-Gifts and Tax Implications Introduction Commissioner of Income-Tax, Central v. L.G Ramamurthi And Others, adjudicated by the Madras High Court on...
Prospective Application of Government Exemptions under Section 29 of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 Introduction The case of Sengalaneer Pillaiyar Temple, Koranad Mayuram...
Non-Deductibility of Compensation on Business Closure: Venkatesa Colour Works v. Commissioner Of Income-Tax Introduction The case of Venkatesa Colour Works v. Commissioner Of Income-Tax, Madras-II...
Indirect Benefits to Shareholders via Connected Persons Constitute Dividend under Section 2(6A)(e) of the Indian Income-tax Act Introduction The case of Commissioner Of Income-Tax, Madras-I v. L....
Director's Resignation Effective Upon Tender: Insights from S.S Lakshmana Pillai v. Registrar of Companies Introduction The case of S.S Lakshmana Pillai v. Registrar of Companies and Another decided...
Entitlement to Section 80E Deductions for Priority Industries Despite Net Losses Introduction The case of Commissioner Of Income-Tax, Madras-I v. L.M Van Moppes Diamond Tools (India) Ltd. adjudicated...
Compulsory Acquisition as a Transfer: West Coast Electric Supply Corporation Ltd. v. Commissioner Of Income-Tax Introduction The case of West Coast Electric Supply Corporation Ltd. And Another v....
Enforcement of Utmost Good Faith in Insurance Contracts: V. Srinivasa Pillai v. Agent Of Life Insurance Corporation Of India, Madras High Court, 1976 Introduction The case of V. Srinivasa Pillai v....
Govindarajan And Others v. K.A.N Srinivasa Chetty And Others: Jurisdiction and Compromise in Tenancy Disputes Introduction Govindarajan And Others v. K.A.N Srinivasa Chetty And Others is a landmark...
Interpretation of "Month" Under the Income Tax Act: Commissioner Of Income-Tax v. Kadri Mills Ltd. (1976) Introduction The case of Commissioner Of Income-Tax, Madras (Central) v. Kadri Mills...
Establishing Territorial Jurisdiction Based on Situs of Registered Trademark: Insights from S. B. S. Jayam & Co. v. Krishnamoorthi Introduction The case of S. B. S. Jayam And Co., Represented By Its...
Madras High Court Upholds Individual Ownership of Self-Acquired Property in Ranganayaki Ammal And Ors. v. S.R. Srinivasan And Ors. Introduction The case of Ranganayaki Ammal And Ors. v. S.R....
Clarifying Executor's Liability under the Wealth-Tax Act: A. & F. Harvey Ltd. v. Commissioner Of Wealth-Tax Introduction The case of A. & F. Harvey Ltd. as Agents to Executors of the Estate of Late...
Tamil Nadu v. Anandam Yiswanathan: Defining Taxable Turnover in Composite Work Contracts Introduction The case of The State Of Tamil Nadu v. Anandam Yiswanathan was adjudicated by the Madras High...