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Contract of service

Contract of service, and contract for services. A contract for services implies a contract whereby one party undertakes to render services. A contract of service implies relationship of master and servant and involves an obligation to

Contract of service and contract for service

Contract of service and contract for service, a 'contract for service' implies a contract whereby one party undertakes to render services e.g. professional or technical services, to or for another in the performance of which he

Contractor and workman

Contractor and workman, a 'contractor' is a person who, in the pursuit of an independent business, undertakes to do specific jobs of work for other persons, without submitting himself to their control in respect to

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Casual trader

Casual trader, mean a person, who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any

Butty

the North for the associate or deputy of another, chiefly used in connection with mines, where the 'buttyman undertakes, with a gang of men selected by himself, to perform a particular piece of work; also of things

Accident

event or occurrence the happening of which is ordinarily expected in the normal course by almost every one undertaking a rail journey cannot be called an 'accident' , Union of India v. Sunil Kumar Ghosh, (1984) 4

Annuity

resorted to as a means of borrowing money, where the borrower has not any available security, the borrower undertaking to pay an annuity during his own life, instead of interest and the return of the loan. The

Accounts

Accounts, accounts, in relation to, commercial undertakings of a government, includes trading, manufacturing and profit and loss accounts and balance-sheets and other subsidiary accounts, Comptroller

Actual user

Actual user, 'Actual User (Industrial)' means an industrial undertaking which is entitled to utilise the imported goods 'in the manufacture process or operations conducted within its authorised

Administrator

Administrator as referred to in clause (a) of section 2 of the Unit Trust of India (Transfer of Undertaking and Repeal) Act, 2002 (58 of 2002). [Income Tax Act, 1961, s. 80C(8)(i)]. Administrator means a person appointed

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