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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 a foreign judgment deciding title to immovable property situated within the foreign court's jurisdiction is conclusive under Section 13 of the Code of Civil Procedure, 1908 and can operate as res judicata in a subsequent suit concerning different immovable property situated outside that jurisdiction.
Analysis: Section 13 gives conclusiveness only to matters directly adjudicated upon by a foreign court of competent jurisdiction and subject to the statutory exceptions. The conclusiveness of such a judgment is confined to the property or matter within the territorial jurisdiction of the foreign court. A decision on title to immovable property cannot have extra-territorial effect, because title to immovables is governed by the lex situs and must be adjudicated by the court of the country where the property is situated. The distinction between res judicata under Section 11 and the conclusiveness of a foreign judgment under Section 13 was applied to hold that a foreign decision on property outside the present suit's situs could not bar fresh adjudication on the merits.
Conclusion: The foreign judgment was not conclusive as to the suit property and did not operate as res judicata in the present suit.