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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

        2015 (12) TMI 1906 - HC - Income Tax

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        Debenture issue not capital expenditure: prior ruling followed and assessee succeeded against Revenue. Expenditure incurred on issue of debentures was held not to be capital expenditure. The appeals raised an identical question to one previously decided in ...
                      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.

                            Debenture issue not capital expenditure: prior ruling followed and assessee succeeded against Revenue.

                            Expenditure incurred on issue of debentures was held not to be capital expenditure. The appeals raised an identical question to one previously decided in favour of the assessee, so the same conclusion was applied here. The issue was answered in the negative, in favour of the assessee and against the Revenue, and the Tribunal's contrary view was not sustained.


                            Issues: Whether the expenditure incurred on issue of debentures was capital expenditure.

                            Analysis: The question framed in these appeals was identical to the question decided earlier in favour of the assessee. On that basis, the answer to the present question was required to follow the same conclusion.

                            Conclusion: The question was answered in the negative, in favour of the assessee and against the Revenue; the Tribunal's view was not sustained.

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