Assessee was carrying on business of digital marketing. Assessee claimed that since its turnover was below Rs. 5 crores and cash transactions was below 5 per cent of its turnover, it was not liable to file audit report in terms of first proviso to section 44AB(a). Assessing Officer held  that assessee carried on business of Digital Marketing and it would come under category of profession and passed the assessment order. On writ  the Court held that  Digital Marketing cannot be treated as profession, but it should be treated as business and thus, merely because assessee carried on digital marketing business through computers, it could not be treated as profession.Since assessee’s turnover was below Rs. 5 crores and cash transaction was below 5 per cent on both aspects of expenses and receipts and everything was carried on through bank transactions, assessee was not required to file an audit report and was exempted for same. Matter was remanded back to Assessing Officer for fresh consideration. (AY. 2021-22)