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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

        2026 (6) TMI 783 - HC - Income Tax

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        Section 14A disallowance under rule 8D(2)(iii) was the only issue entertained; other questions were not taken up. The Bombay High Court entertained the appeal only on the re-framed question concerning disallowance under section 14A read with rule 8D(2)(iii). 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.

                            Section 14A disallowance under rule 8D(2)(iii) was the only issue entertained; other questions were not taken up.

                            The Bombay High Court entertained the appeal only on the re-framed question concerning disallowance under section 14A read with rule 8D(2)(iii). The remaining questions were not entertained, with some treated as covered by existing precedent and others rendered academic.


                            Outcome: The appeal was entertained only on the re-framed question relating to disallowance under section 14A read with rule 8D(2)(iii); the remaining questions were not entertained, with some treated as covered by existing precedent and others rendered academic.

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