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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 society registered under the Societies Registration Act is a corporation with a separate legal existence capable of suing and being sued in its own corporate capacity, so as to affect the applicability of Act IV of 1938.
Analysis: The registered society was treated as a corporation because the Societies Registration Act gives a society formed under it a legal existence distinct from its members and recognises its capacity to sue and be sued in that capacity. On that basis, the objection that it was not a corporation was rejected, and the view of the lower Court on the effect of Act IV of 1938 was upheld.
Conclusion: The society is a corporation with separate legal existence and corporate capacity, and the petition fails.