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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 in the book could be validly assigned by an unregistered instrument, or whether registration was compulsory; (ii) Whether the defendants had proved a valid assignment of the copyright in their favour.
Analysis: The copyright was treated as movable, intangible property and not as immovable property within Section 54 of the Transfer of Property Act. The expression "other intangible thing" in that section was read ejusdem generis with "reversion", indicating that the provision was confined to immovable property. The scheme and headings of the Act also supported that construction. The contention that copyright was an actionable claim was rejected because the right did not fall within the statutory definition in Section 3 of the Transfer of Property Act. The court further noted that the copyright statutes then in force permitted assignment by writing signed by the owner, and none required compulsory registration of an assignment deed.
Conclusion: Copyright could be assigned by an unregistered instrument, and the assignment in favour of the defendants was validly proved.
Final Conclusion: The suit for infringement failed because the plaintiff was found to have no subsisting copyright capable of enforcement.
Ratio Decidendi: Copyright is movable property that may be assigned by a written instrument without registration unless the governing statute expressly requires registration.