Business Relations / Commercial Transactions are allowed provided all 3 things are satisfied

1. Only in Hotel / Hospital / Airlines / Telecommunication 
2. Arms Length Prices
3. It is ordinary course of business

 
Now even if it is allowed indebtedness limit is still 5,00,000 so you can do commercial transactions in these industries with your client, get tickets for office staff, host events in hotels .. etc but indebtedness limit person + partners + relative should not exceed 5,00,000

Does that mean that other companies are at par with H2AT companies, since Rule of indebtedness of 5 lakhs is applicable in case of all companies. What is the purpose of putting the H2AT clause in Sec 141.

CAs can have commercial relationships with client only if client is in HA2T Industries
This is not possible if he is in other industries 
now indebtedness is different point all togther
it can arise out of personal or commercial transactions
so now personal transactions are allowed in all industries and commercial in HA2T but in all these cases indebtedness should not cross 5,00,000

Sir what’s the difference between personal and commercial transaction? Some examples??
What transactions can be carried out with H2AT companies that cant be done in other industries??
 

suppose we are auditors of Taj — Dinner of family — personal transactions / Office Conference — Commercial Transactions
anything which is used in performing further business or profession is commercial transaction
 
in HA2T you can even do commercial transactions
in other you can only do personal transactions