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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
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• Professionally structured draft ready for further review.

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Supreme Court validates tax on photographic activities, but rectification orders issued beyond Section 25A deadline set aside.

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....Rectification of mistakes - Period of limitation - demand notices were issued relating to the assessees engaged in the photographic activity - rectification pursuant to order of supreme Court held taxing provision constitution valid reversing HC order - the orders of rectification being passed beyond the period of limitation envisaged u/s 25A of the KST Act deserves to be set aside....

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Supreme Court validates tax on photographic activities, but rectification orders issued beyond Section 25A deadline set aside.