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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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Disallowance of expenditure having regard to fair market value

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Full Text of the Document

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....F ABUSE OF THE CODE CHAPTER - IX SPECIAL PROVISIONS TO PREVENT  EVASION  Disallowance of expenditure having regard to fair market value 104. (1) A person shall not be allowed a d....

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Full Text of the Document

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....-        (i)  the fair market value of the goods, services or facilities for which the payment is made;        (ii) the legitimat....

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