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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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ITAT Mumbai upheld deduction u/s 80IA for business activities despite additions/disallowances on bogus purchases.

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....The ITAT Mumbai upheld the disallowance made u/s. 80IA due to the assessee not claiming the deduction u/s. 80IA in response to the return filed u/s. 153A. The AO added bogus purchases, but the CIT(A) confirmed the addition while allowing deduction u/s. 80IA as the purchases were related to business activity. The AO applied gross profit rate to one party's purchases and deemed the other party's transactions as 'bogus,' leading to an increase in business income eligible for u/s. 80IA deduction. The ITAT relied on CBDT Circular No.37 of 2016 and past precedents, affirming the CIT(A)'s decision. The appeal was decided against the revenue.....

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