Turnover Limit u/s 44 AB

[CAKETAND]

What is the  turnover limit u/s 44 AB in case of a Doctor having a Nursing Home, whether it is 10 lakhs or 40 lakhs ?

Please quote any case laws in support.

[utsavhirani]

As per latest amendment for tax audit professionals (Dr.) it is 1500000 Rs. (1000000 Rs. previously).

[mnandgaonkar]

     If the doctor is running the nursing home with the use of equipment, qalified and unqualified staff and assistance and assocation of other doctors then the activity will amount to carrying on business and in my opinion the turnover limit apllicable to business will apply.