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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 impugned advertisement amounted to prima facie disparagement or malicious falsehood warranting an interim injunction against its telecast.
Analysis: The governing principles permit puffery and comparative advertising so long as the advertiser does not denigrate a rival's goods. Generic disparagement may be actionable, but an interim injunction requires a prima facie showing that the advertisement targets the rival's product and crosses the line into slander of goods or malicious falsehood. On the facts, the advertisement promoted the defendant's mosquito repellant cream by emphasising natural additives and reduced risk of rashes and allergy. It did not make a direct reference to the plaintiff's product, and the court found that the impugned message was at most an idle boast or puffery. The material on record did not establish that the advertisement prima facie disparaged the plaintiff's goods or clearly fell within malicious falsehood.
Conclusion: No prima facie case for interim injunction was made out, and the application was dismissed.
Ratio Decidendi: Comparative advertising and puffery are permissible, and an interim injunction against an advertisement will issue only where the impugned statement prima facie amounts to disparagement or malicious falsehood by denigrating the rival's goods.