https://www.taxtmi.com/forum/issue?id=1806 Applicability of Section 44AB depends on whether gross receipts from separate businesses carried by the same assessee are aggregated for the audit threshold; authorities differ, with some treating combined turnover as attracting the audit mandate and others observing the statute lacks an express aggregation requirement, a matter judicially discussed but not settled. Section 44AD was noted to be inapplicable to the job-work activity, so the presumptive scheme cannot be used to circumvent audit obligations, making tax audit compliance the cautious option. en-us Mon, 08 Mar 2010 11:54:09 +0530 Thu, 23 Jan 2025 15:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1806 Applicability of Section 44AB depends on whether gross receipts from separate businesses carried by the same assessee are aggregated for the audit threshold; authorities differ, with some treating combined turnover as attracting the audit mandate and others observing the statute lacks an express aggregation requirement, a matter judicially discussed but not settled. Section 44AD was noted to be inapplicable to the job-work activity, so the presumptive scheme cannot be used to circumvent audit obligations, making tax audit compliance the cautious option. Discussion-Forum Income Tax Mon, 08 Mar 2010 11:54:09 +0530 https://www.taxtmi.com/forum/issue?id=1806