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Tax Audit applicability for AY 2011-12

This query is : Resolved 
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(Querist)
27 May 2011 Whether Recruitment service will be classified as Business or Profession?
What are the relevant notification or case laws applicable for it.
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
27 May 2011 Recruitment agents comes under 'business' as per ICAI publication "Issues on Tax Audit".
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