44ad and 44ada

abc4321365@gmail.com (51 Points)

20 August 2018  
Sir if any one have business gross receipts 1200000 and he is able to show profit more than 8 %. Along with he has deducted tds under sec 194j for professional and technical fees received 115500
He is able to show profit upto 50%.
The question is that. Can he show business income under 44 ad and technical fees 44 ADA both?