{"id":55531,"date":"2025-07-25T13:20:11","date_gmt":"2025-07-25T07:50:11","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=55531"},"modified":"2025-07-25T13:22:49","modified_gmt":"2025-07-25T07:52:49","slug":"applicability-of-section-44ad","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/applicability-of-section-44ad\/","title":{"rendered":"Applicability of Section 44AD"},"content":{"rendered":"<p>I am engaged in the activity of collecting pathology test samples from customers and transporting them to Golvilkar Metropolis Health Services Pvt. Ltd. for further processing. I am neither a qualified medical practitioner nor does I perform any diagnosis, analysis, or consultation. My role is limited to logistical support. I am just providing logistical or support activity in the medical field and does not make the assessee a professional under section 44ADA. Kindly provide the case law.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[542,1288],"class_list":["post-55531","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-presumptive-taxation","qa_tag-section-44ada"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/55531","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=55531"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55531"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=55531"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=55531"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=55531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}