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AI Drafter ✕

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
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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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        Income Tax

        1987 (8) TMI 14 - HC - Income Tax

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        Reference to High Court on business expenditure and section 40A(5) issues, while one question was already settled by Supreme Court authority. The reference application concerned whether three tax questions should be sent to the High Court, including whether payment to field organisers ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Reference to High Court on business expenditure and section 40A(5) issues, while one question was already settled by Supreme Court authority.

                          The reference application concerned whether three tax questions should be sent to the High Court, including whether payment to field organisers constituted genuine business expenditure and whether disallowance under section 40A(5) was referable. Question No. 2 was treated as already concluded by the Supreme Court decision, so no reference was directed on that issue. Questions Nos. 1 and 3 were directed to be referred by the Tribunal to the High Court for decision, and the application was disposed of without costs.


                          Issues: Whether question No. 2, being covered by the Supreme Court decision, called for reference; whether the question relating to payment to field organisers as genuine business expenditure should be referred; and whether the question concerning disallowance under section 40A(5) should be referred.

                          Outcome: Question No. 2 was held to be concluded by the Supreme Court decision and no reference was directed on that question. Questions Nos. 1 and 3 were directed to be referred by the Tribunal to the High Court for decision. The application was disposed of with no order as to costs.

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