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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 plaintiff was entitled to an interim injunction restraining the defendant from publishing the impugned advertisement on the ground that it disparaged the plaintiff's brand and product.
Analysis: The governing principles of comparative advertising permit puffery and favourable comparison of one's own product, but do not permit false, misleading or untruthful denigration of a rival product. The impugned advertisement, though couched as a comparative claim, used the expression "harsh antiseptic" and repeatedly linked antiseptic use with cleaning wounds and floors in a manner that was prima facie understood as a reference to the plaintiff's DETTOL products. The surrounding context, public perception of DETTOL as synonymous with antiseptic, and the effect of the advertisement together indicated that the advertisement subtly yet certainly targeted the plaintiff's product and carried an implied denigrating message. The Court found a prima facie case of disparagement and also held that the balance of convenience and irreparable injury favoured the plaintiff.
Conclusion: Interim injunction granted restraining the defendant from publishing the impugned or similar disparaging advertisements against the plaintiff's brand DETTOL and DETTOL HEALTHY KITCHEN.
Ratio Decidendi: Comparative advertising is permissible only so long as it does not, by express or implied reference, denigrate or disparage a rival's product; where the overall effect of the advertisement is prima facie disparaging, interim restraint may be granted.