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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: (i) Whether copyright could subsist in an artistic picture depicting a common religious subject; (ii) Whether the respondents' picture amounted to a copy or colourable imitation of the appellants' picture.
Issue (i): Whether copyright could subsist in an artistic picture depicting a common religious subject.
Analysis: Copyright in an artistic work does not depend on originality of thought or novelty of subject. What is protected is the exercise of original skill and labour in execution. A picture based on conventional ideas may still be the product of artistic labour if the artist has applied skill in its composition and treatment.
Conclusion: Copyright was held to subsist in the appellants' picture.
Issue (ii): Whether the respondents' picture amounted to a copy or colourable imitation of the appellants' picture.
Analysis: In determining infringement, the proper inquiry is whether the respondent's work reproduces a substantial part of the protected work so as to suggest the original to the mind of the observer. Minor differences do not avoid infringement if the overall effect shows substantial copying. On comparison, the face, ornaments, peacock, background elements and overall impression disclosed reproduction of the substantial features of the appellants' work, showing intelligent copying rather than independent creation.
Conclusion: The respondents' picture was held to be an infringing copy and colourable imitation of the appellants' picture.
Final Conclusion: The appeal succeeded, the dismissal of the suit was set aside, and the appellants were granted injunctive relief and damages, while the claim for accounts was refused.
Ratio Decidendi: An artistic work may be protected by copyright even where the subject is common, provided it reflects original skill and labour, and infringement is established where the respondent's work reproduces a substantial part of the protected work so that the original is suggested to the eye of the observer.