44 ab

Thanks for the query, Rithish,
Only commission is to be considered for tge purpose of turnover u/s 44AB.
There are cases and clarification in this regard too, those all support the above view.
They are working as agents like clearing and forwarding agents there job is to sale and get commission.
One thing to note here is the concept of ahrat(agency) pukka and kaccha ahrat, in this the difference is of rights and risks are transfered in one pukka ahrat risks and rights are transfered and the principal is not responsible for losses at agents site he will get full value of goods sent, the other is kaccha ahrat that allows agent to claim losses in his godown from principal and he is not required to pay for that loss,
I believe in both of the cases though only commission part is to be included for the purpose of 44AB.

Hope above descripttion gives you an answer and idea about the agency system.
Please note to check applicability of Service Tax on the agent.
Also, if you have any issue or query please revert,
Thanks,
Abhimanyu

Thank you so much sir.