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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 person whose principal income is derived from full-grown mango trees, with no personal cultivation, is an agriculturist within the meaning of the Dekkhan Agriculturists' Relief Act and thus entitled to its protection.
Analysis: The decisive test was held to be whether the income is derived from the produce of the land, not the amount of labour or attention bestowed on the trees. Once it was shown that the plaintiff derived the greater part of his income from the mango trees, the fact that the trees were full-grown and required no cultivation did not take him outside the class of agriculturists. The Court rejected the view that picking ripe fruit without other care deprived the owner of agriculturist status.
Conclusion: The plaintiff was held to be an agriculturist and entitled to the benefit of the Act.
Final Conclusion: The appeal succeeded and the matter was sent back for an account under the suit mortgages, with costs to follow the suit.
Ratio Decidendi: For the purpose of determining agriculturist status, the controlling consideration is whether the person derives the greater part of his income from the produce of the land, not the degree of labour or cultivation involved in obtaining that produce.