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Sabtu, 12 Januari 2008

Re: {Brainstormers -CA} Tax audit

i  have  5  different  business  with  different set of books , having turnover of 20 lakhs plus in each business, but less than 40 lakhs in each of the individual business, dou think i dont need  my  accounts to be audited u/s 44AB
 
thnkx 

"Devarajan.V" <devarajanv@gmail.com> wrote:
In my opinion, the income from diagnostic centre is income from business where the tax audit limit is Rs.40 lakhs. As long as his income from profession is below Rs.10 lakhs and from diagnostic centre is below Rs.40 lakhs he will not be liable for tax audit. Both need not be combined.
CA Devarajan.V
 
-------Original Message-------
 
Date: 09/01/2008 12:46:06 PM
To: cas
Subject: {Brainstormers -CA} Tax audit
 
Dear friends,
 
I have a doubt in the following issue. It may look silly, but still i am not fully convinced.
 
One of  my client, who is a doctor by profession  is practicing individually and earning gross turnover of around Rs.9.00 lacs. Apartfrom that he is running  a Diagnostic centre in which many doctors are employed for salary and my client who himself is a doctor is the sole proprietor for the above said diagnostic centre.
 
My contention is that the  the gross receipts  (Individual practice gross receipts and the  and the   gross receipts of the above said medical diagnostic centre) should be combined for the pupose of 44 AB audit,  since the  income is from Medical profession to which he belongs and he being the sole proprietor for the Diagnostic centre. But the Assesse's contention is that the Medical diagnostic centre, should be treated as seperate business  and it should not be combined for the 44AB audit, though he is the sole proprietor of the Diagnostic centre.
 
seeking your advice.
 
Regards,
 
suryanarayanan


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