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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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Corporate buyer not a "consumer" under Section 2(1)(d) - commercial software license aimed at profit-making not personal livelihood

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Full Text of the Document

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....The SC held that the complainant, a corporate entity, was not a "consumer" under Section 2(1)(d) of the Consumer Protection Act, 1986 because the purchase of a software license was for commercial purposes to automate operations and maximise profits, not for self-employment or personal livelihood. The Court distinguished self-employed individuals from corporate entities, observing that the Explanation excludes only goods/services used exclusively for earning livelihood by self-employment. Both the State Commission and the National Commission correctly found lack of maintainability of the complaint on the consumer law forum. Consequently, the complaint was non-maintainable under the Act and the appeal was dismissed.....