Digital Marketing Business Carried Out via Computers cannot be Treated as Profession, is a 'Business': Madras HC Restores Audit Exemption u/s 44AB(a)

The Madras High Court has ruled that a "digital marketing business carried out via computers cannot be treated as a profession" and has restored an audit exemption under Section 44ABA. The court’s decision provides a significant victory for digital marketing businesses. The ruling clarifies that a business that uses computers and technology is still a business and not a profession. This judgment is a crucial precedent for other digital businesses.