https://www.taxtmi.com/highlights?id=53409 Tax Audit u/s 44AB - Penalty u/s 271B - Failure to get account Audited - Determination of turnover of the Business and Profession - Appellant is a Gynecologist and also runs proprietary concern - There is no difference between the professional receipt of an individual and professional receipt of her proprietary concern as basically she is a professional. Therefore, it cannot be said that receipt of the appellant was in the nature of business receipt. en-us Sat, 16 May 2020 12:18:41 +0530 Sat, 16 May 2020 12:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53409 Tax Audit u/s 44AB - Penalty u/s 271B - Failure to get account Audited - Determination of turnover of the Business and Profession - Appellant is a Gynecologist and also runs proprietary concern - There is no difference between the professional receipt of an individual and professional receipt of her proprietary concern as basically she is a professional. Therefore, it cannot be said that receipt of the appellant was in the nature of business receipt. Highlights Income Tax Sat, 16 May 2020 12:18:41 +0530 https://www.taxtmi.com/highlights?id=53409