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The HC set aside the impugned order and remanded the matter to the respondent for fresh consideration, holding that digital marketing constitutes a business (not a profession) for purposes of Section 44AB. The court found the petitioner's turnover is below Rs. 5 crore and cash receipts and payments are each below five percent of turnover, with transactional evidence showing bank-mediated operations; therefore the petitioner falls within the proviso exemption to Section 44AB(a). The respondent's prior conclusion characterizing the activity as a profession was the product of non-application of mind. The petitioner is directed to file a reply with supporting documents within two weeks of service of this order.
The HC set aside the impugned order and remanded the matter to the respondent for fresh consideration, holding that digital marketing constitutes a business (not a profession) for purposes of Section 44AB. The court found the petitioner's turnover is below Rs. 5 crore and cash receipts and payments are each below five percent of turnover, with transactional evidence showing bank-mediated operations; therefore the petitioner falls within the proviso exemption to Section 44AB(a). The respondent's prior conclusion characterizing the activity as a profession was the product of non-application of mind. The petitioner is directed to file a reply with supporting documents within two weeks of service of this order.
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