Section 44ADA without incurring any expense

If a professional eligible to take the benefit of Section 44ADA is making an income say 20 lakh in a financial year and his expense is around 50,000, can he still use the presumptive income route without incurring any expense.

Further, what happens say professional's income is 55 lakhs. In such situation would he be better off at clocking revenue of 50 lakhs and not more as he will save more in taxes by taking the presumptive income route than the gain through additional income.