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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
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Issues: Whether the respondents could reopen, in execution, the question of future interest on the decretal amount after the earlier order had already decided that no such interest was payable.
Analysis: The decree passed in terms of the award had already been construed between the parties by the order dated 29 October 1990, which held that the request for future interest had been considered and refused. The respondents did not challenge that order or the decree itself. Although, as a general proposition, a decree in terms of an award may carry future interest where the court does not modify the award in that respect, the respondents had themselves invoked review and proceeded on the basis that future interest had been omitted and sought to have it granted. Once the scope of the decree had thus been conclusively determined and the interpretation was accepted by the parties, the question could not be reopened in execution.
Conclusion: The respondents were barred from claiming future interest in execution, and the High Court was wrong in ignoring the earlier final order.