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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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1938 (3) TMI 19

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....he Indian Income-tax Act raising a point of no great difficulty. The assessees are the Grain Merchants' Association of Bombay and they had put in their return declaring a deficit of Rs. 1,819. Their income, material for the present purpose, consists of interest earned on investments. Admittedly that source of income is liable to tax but the assessee Association say that they are not liable sin....

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....ters of commercial and other small as well as big works of public utility. The only real question is whether these words fall within the words of the proviso to Sec. 4 (3), viz., "general public utility". In my opinion an object of general public utility means an object of public utility which is available to the general public as distinct from any section of the public; and the objects of this as....