Company providing professional services : Whether Business or Profession?

If a Private Ltd. Company is into rendering of professional services, then for the purposes of Sec. 44 AB (Tax Audit Applicability), will the activity be considered as business or profession? Please note that the Company is having turnover of Rs. 51 Lakhs. So, Tax Audit Applicability will depend on the activity, whether it is business or profession.

Thanks in advance!!!