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 Pune held that disallowance u/s 143(1)(a)(iv) not valid as gratuity payment not in Audit Report. Assessee's appeal allowed.

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....The ITAT Pune held that disallowance u/s 143(1)(a)(iv) can only be made for expenditures indicated in the Audit Report but not considered in income computation. The gratuity payment, not indicated for disallowance, falls outside this provision. The ADIT's disallowance u/s 143(1)(a)(iv) was deemed beyond jurisdiction, leading to the assessee's appeal being allowed.....

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ITAT Pune held that disallowance u/s 143(1)(a)(iv) not valid as gratuity payment not in Audit Report. Assessee's appeal allowed.