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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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Repairs, Rent & Insurance of Furniture and Plant & Machinery - (New) Section 28(1) / (Old) Section 31

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....an be claimed as deductions when assets are used for business/profession. [ Section 28(1) ] Clause (a) - Insurance premium paid for risk of damage or destruction of: • premises • machinery • plant • furniture Clause (f) - Repairs to machinery, plant, furniture • Deduction allowed for: • Current repai....

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....same. Other Relevant Information -  • Expenditure on replacement of dies & moulds expenditure - Worn out parts replacement expenses are allowed as current expenditure under section 31. "CIT, Chennai. Versus M/S. TVS Motors Limited 2019 (3) TMI 499 - Madras High Court" • Expenditure on replacement of part of composite machinery - In case of replacement of par....

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