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AI Drafter ✕

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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        Income Tax

        2018 (4) TMI 523 - HC - Income Tax

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        Broken period interest deduction upheld after prior High Court precedent left no substantial question of law. Broken period interest was held allowable as a deduction, with the Bombay HC treating the point as already concluded against the Revenue by an earlier ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Broken period interest deduction upheld after prior High Court precedent left no substantial question of law.

                          Broken period interest was held allowable as a deduction, with the Bombay HC treating the point as already concluded against the Revenue by an earlier decision of the same Court. On that basis, the Court held that the proposed question did not raise any substantial question of law and decided the issue in favour of the assessee and against the Revenue.


                          Issues: Whether broken period interest was allowable as a deduction.

                          Analysis: The issue was treated as concluded against the Revenue by an earlier decision of the same Court and, following that view, the proposed question was held not to give rise to any substantial question of law.

                          Conclusion: The issue was decided in favour of the assessee and against the Revenue.

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