Seeking Clarity on Section 44AD and Investment Strategy

I need clear guidance on handling my tax affairs under Section 44AD and its implications for my investment strategy. My gross income is approximately 45 lakhs, with actual expenses and personal expenditures totaling around 15 lakhs. However, I'm encountering conflicting advice from Chartered Accountants regarding the application of Section 44AD: -One CA suggests showing actual profits. After doing expenses that are possible. -Another CA advises keeping the bank balance as is while showing a profit margin of 15% to be on safer side, and also potentially invest above the declared profit amount; citing past ITAT judgments on 44AD. I've been troubled by this for some time. 1. Which option is legally better, and why? Please provide the reasoning. 2. What is a safe range to be in, for example; is a discrepancy of 10% in declared profits a problem, what if my investments are higher than the shown profit percentage? I would greatly appreciate clarity on this matter, Thank you.