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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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        Case ID :
        Wealth-tax

        1977 (1) TMI 6 - SC - Wealth-tax

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        Question of law in wealth-tax reference upheld over deductible liability claim, requiring reference to the High Court. A question of law arose from the Tribunal's refusal to refer the assessee's claim that Rs. 18,61,788 was a deductible liability in computing wealth. The ...
                        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.

                            Question of law in wealth-tax reference upheld over deductible liability claim, requiring reference to the High Court.

                            A question of law arose from the Tribunal's refusal to refer the assessee's claim that Rs. 18,61,788 was a deductible liability in computing wealth. The Supreme Court held that the issue did fall within the reference provision of the Wealth-tax Act because it involved a legal question, not merely a factual dispute. The reference on that amount was therefore directed to be made to the High Court.


                            Issues: Whether a question of law arose from the Tribunal's order regarding the sum of Rs. 18,61,788 so as to justify a reference to the High Court under the Wealth-tax Act.

                            Analysis: The appeal concerned the Tribunal's refusal to refer the question relating to the assessee's claim of Rs. 18,61,788 as a deductible liability in computing wealth. The Court found that the issue did raise a question of law within the meaning of the reference provision under the Wealth-tax Act.

                            Conclusion: The reference on the sum of Rs. 18,61,788 was directed to be made to the High Court.

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