All posts by Priyanshi Gupta - 30. page

Professional Tax Consultant and Article Writer

Address on record : “Address on record” means the address of the recipient as available in the records of the supplier.

Adjudicating authority : “Adjudicating authority” means any authority competent to pass any order or decision under this Act, but does not include the Board, the First Appellate Authority and the Appellate Tribunal.

Agent : “Agent” means a person who carries on the business of supply or receipt of goods and/or services on behalf of another, whether disclosed or not and includes a factor, broker, […]

Aggregate turnover : “Aggregate turnover” means the aggregate value of all taxable and non-taxable supplies, exempt supplies and exports of goods and/or services of a person having the same PAN, to be […]

Agriculture : “Agriculture” with all its grammatical variations and cognate expressions, includes floriculture, horticulture, sericulture, the raising of crops, grass or garden produce and also grazing, but does not include dairy farming, […]

Actionable claim : “Actionable claim” shall have the meaning assigned to it in section 3 of the Transfer of Property Act, 1882.