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Exemption Criteria for Cooperative Banks Under Section 80P: Insights from Commissioner Of Income-Tax v. Rajasthan State Co-Operative Bank Introduction The case of Commissioner Of Income-Tax v....
Cultivation of Bhang and Its Legal Implications: A Comprehensive Analysis of Manjee v. State of Rajasthan Introduction The case of Manjee v. State of Rajasthan adjudicated by the Rajasthan High Court...
Reinterpretation of Manufacturing Activities under Section 80HH: Commissioner of Income-Tax v. Lucky Mineral Pvt. Ltd. Introduction The case of Commissioner Of Income-Tax v. Lucky Mineral Pvt. Ltd....
Rajasthan High Court Upholds Investment Allowance for Medical Equipment Under Section 32A Introduction The case of Commissioner Of Income Tax, Jodhpur v. Trinity Hospital, Jodhpur addressed pivotal...
Clarification on Section 148 Reopening and Income Classification: Gopi Ram Lila v. Commissioner Of Income-Tax Introduction The case of Gopi Ram Lila v. Commissioner Of Income-Tax, adjudicated by the...
Retrospective Application of Section 147 Upheld in Chandi Ram v. Income-Tax Officer Introduction Chandi Ram v. Income-Tax Officer And Another is a pivotal judgment delivered by Justice V.K. Singhal...
Rajasthan High Court Establishes Hotel and Cinema Buildings as 'Building' Not 'Plant' for Depreciation Purposes Introduction In the landmark case of Commissioner Of Income-Tax v. Lake Palace Hotels...
Reasonable Time Required for Exercise of Revisional Powers: Anandi Lal v. State of Rajasthan Introduction Anandi Lal v. State of Rajasthan And Others is a landmark judgment delivered by the Rajasthan...
Rethinking Condonation of Delay in Criminal Proceedings: Insights from Daleep Singh v. Smt. Magan Introduction The case of Daleep Singh v. Smt. Magan (Rajasthan High Court, 1995) presents a critical...
Requirement for Disciplinary Authorities to Justify Severe Penalties: Rajasthan SRTC v. Yadav Introduction The case of Rajasthan State Road Transport Corporation And Others v. Shri Ram Yadav presents...
Interest Income from Short-Term Deposits Classified as "Income from Other Sources": Insights from Commissioner Of Income-Tax v. Manglam Cement Ltd. Introduction The case of Commissioner Of Income-Tax...
Raj Trading Co. Judgment: Upholding Penalty Under Section 271(1)(c) for Speculative Loss Introduction The case of Commissioner Of Income-Tax v. Raj Trading Co. adjudicated by the Rajasthan High Court...
Gopi Lal Teli v. State of Rajasthan: Reinforcing the Exhaustion of Statutory Remedies under the Industrial Disputes Act Introduction The case of Gopi Lal Teli v. State of Rajasthan And Others...
Refining the Scope of Section 115 CPC: Insights from Smt. Sudha v. Manmohan Introduction The case of Smt. Sudha and Another v. Manmohan and Others adjudicated by the Rajasthan High Court on February...
Depreciation Rates for Motor Trucks: Distinguishing Between Business Use and Hire Operations in Commissioner Of Income-Tax v. Sardar Stones Introduction The case of Commissioner Of Income-Tax v....
Revisiting Income Attribution in Partnership Firms: Insights from Commissioner Of Income-Tax v. Kishorilal Santoshilal Introduction The case of Commissioner Of Income-Tax v. Kishorilal Santoshilal...
Authority to Rescind and Reissue Reservation Notifications in Panchayat Elections: Insights from Man Singh v. Rajasthan Introduction The case of Man Singh And Others v. The State Of Rajasthan And...
Reliability of Witness Testimony: Insights from Man Singh v. The State of Rajasthan Introduction The case of Man Singh v. The State of Rajasthan is a landmark judgment delivered by the Rajasthan High...
Limits on Using Co-Accused Confessions under NDPS Act: A Commentary on Kishan Singh v. State Of Raj. 1. Introduction The case of Kishan Singh v. State Of Rajasthan (1995) serves as a pivotal...
Rajasthan Rajya Sahkari Upbhokta Sangh Ltd. vs Commissioner Of Income-Tax: Apportionment of Expenses for Exempt and Taxable Income Introduction The case of Commissioner Of Income-Tax v. Rajasthan...