{"id":56818,"date":"2025-09-29T21:52:10","date_gmt":"2025-09-29T16:22:10","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=56818"},"modified":"2025-09-29T21:52:10","modified_gmt":"2025-09-29T16:22:10","slug":"applicability-of-44-ad-for-a-non-professional-running-a-dental-clinic","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/applicability-of-44-ad-for-a-non-professional-running-a-dental-clinic\/","title":{"rendered":"Applicability of 44 AD for a non professional running a dental clinic"},"content":{"rendered":"<p>My mother has invested her money to start a dental clinic. She is not a professional and is just a housewife. We don\u2019t expect big revenue and doesn\u2019t want the hassle of keeping books. The question is can she use 44 AD? The question comes because of contrasting ITAT Verdicts. One type is attacked below(Ranjith Jena case) . But then there is Kety Medicare case of 2025 where ITAT says the opposite(the settings allow only one pdf file to be uploaded. Else i could have uploaded Kety case as well). I am not educated in law to see the difference in the facts of those two cases as to why interpretations went opposite ways. My question is -can my mother use 44 AD?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[1275],"qa_category":[23],"qa_tag":[542,1003,1288],"class_list":["post-56818","qa","type-qa","status-publish","hentry","qa_expert-law-intern","qa_category-income-tax","qa_tag-presumptive-taxation","qa_tag-section-44ad","qa_tag-section-44ada"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/56818","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=56818"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56818"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=56818"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=56818"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=56818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}