https://www.taxtmi.com/caselaws?id=801071 Contractual recruitment and training services rendered to an insurance company are business-support activities rather than services in a profession enumerated or notified under section 44AA(1). Knowledge, skill or training involved in delivering those services does not by itself make them technical consultancy or professional services. Where the provider neither conducts insurance agency business nor earns commission or brokerage, the resulting receipts are business receipts eligible for the business presumptive-tax regime, subject to its statutory conditions, rather than the regime for specified professions. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801071 Contractual recruitment and training services rendered to an insurance company are business-support activities rather than services in a profession enumerated or notified under section 44AA(1). Knowledge, skill or training involved in delivering those services does not by itself make them technical consultancy or professional services. Where the provider neither conducts insurance agency business nor earns commission or brokerage, the resulting receipts are business receipts eligible for the business presumptive-tax regime, subject to its statutory conditions, rather than the regime for specified professions. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801071