regarding turnover

Recharge amount is Turnover and commission is your income.

how could we can treat commission received  as turn over ?

@ Vineeth Sir

in the ICAI Guidance notes on Tax Audit, ICAI Explain the meaning of turnover in case of Agency relation.

The Statement on the Companies (Auditors' Report) Order, 2003
issued by the Institute in April 2004, while discussing the term ‘turnover’ in
paragraph 23 states `as follows:
The term, "turnover", has not been defined by the Order. Part II of
Schedule VI to the Act, however, defines the term "turnover" as the
aggregate amount for which sales are effected by the company. It may
be noted that the "sales effected" would include sale of goods as well
as services rendered by the company. In an agency relationship,
turnover is the amount of commission earned by the agent and not the
aggregate amount for which sales are effected or services are
rendered. The term "turnover" is a commercial term and it should be
construed in accordance with the method of accounting regularly
employed by the company

@ AKSHAY PAL : Thank you for this information.Yes  It is  clearly stating that the agency turnover is the commission earned...