https://www.taxtmi.com/highlights?id=92217 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. en-us Thu, 04 Sep 2025 08:40:36 +0530 Thu, 04 Sep 2025 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92217 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. Highlights Income Tax Thu, 04 Sep 2025 08:40:36 +0530 https://www.taxtmi.com/highlights?id=92217