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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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1987 (8) TMI 442

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....S. Srinivasan JUDGMENT The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This is an appeal by special leave from the judgment and order of the High Court on 13th January, 1986 ordering eviction under Section 10(3)(c) of the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960, hereinafter called the Act. This is an appeal by the tenant. A room in the front portion of the ....

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.... units and the requirements of the two separate parts have not been properly assessed therein. We are unable to accept this criticism. A building may consist of separate parts if the context so warrants. In the instant case as in Shri Balaganesan Metal's case the context and the user did not warrant treatment of the portion let out for non-resi- dential user either as a separate or distinct un....

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....as the situation may be, in other words in case there are separate and distinct units then concept of need will apply accordingly. Where, however, there is no such separate and distinct unit, it has no significance. There is no magic in that expression. The expression "as the case may be" has been properly construed in the judgment mentioned hereinbefore. It was lastly contended that comparativ....