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Section 44ab applicability to airlines tickets selling agency

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(Querist)
22 October 2015 Is airlines tickets selling agency subject to audit on basis of 25 cr commission margin earned or 100 cr sales of tickets as trading business?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
22 October 2015 They fall in the category of 'business' hence Rs.1 crore is the turnover criteria for 44AB applicability.

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