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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 degrees awarded by a university established under a statute, later struck down, were entitled to registration under Section 14 of the Punjab Nurses Registration Act, 1932, without separate recognition by the State or the Nursing Council.
Analysis: Section 14 provided alternative routes to registration, and compliance with any one of the prescribed clauses was sufficient. A degree granted by a university that existed under a valid enactment when the degree was issued carried its own legal validity and did not require separate approval from another technical or regulatory body merely because the enabling statute was later invalidated. The protective direction in the Supreme Court judgment striking down the university statute supported the position that students should not be prejudiced, especially where they had completed the course before the adverse judgment. The Court distinguished cases involving institutions lacking both university affiliation and regulatory approval, and applied the principle that a student should not suffer for a fault not attributable to the student.
Conclusion: The petitioners were entitled to registration of their degrees, and the refusal to register was unsustainable.