Clearing Agent, Forward, Forwarder and Forward Agent, nor it conforms to the meaning and scope of services rendered by a clearing and Forwarding Agent ... provide a wider meaning to the expression clearing & forwarding agent, defined under the Finance Act , which is apparent from the use of the words
Finance Act, 1994, reads as follows:-
Clearing & Forwarding Agents
Service Provider defined u/s 65(25) of the Finance Act, 1994
Clearing & Forwarding ... scope and meaning of the expression, Clearing and Forwarding Agent as defined under the Finance Act,1994 and taking note of judicial opinion
dependent
agent under Para(6) of Article 5 of the Indo-Swiss DTAA, which provides
that it the activities of the agent are devoted wholly ... regarded as an agent of independent status.
ii. The scope of operations of the agent are defined in the Agreement entered
into by MSC Agency
agent as envisaged in the Notification No.13/2003. As per the definition of Commission agent given in the explanation to the notification, Commission agent ... view do not come within the purview of Commission agent as defined in the notification No.13/2003. Therefore, I do not find any infirmity
respondent Board argued that the term 'price sensitive information' as defined in the
regulations is wide enough to include any information relating directly ... sensitive. Regulation 2(k) defines 'unpublished' to
mean information which is not published by company or its agents and is not specific
hereby agree that this Agreement does not constitute
B4U Multi as an agent of B4U Int'l, except to the limited extent
that ... agent is independent contractor and is not
servant or employee of the assessee. The job of the Indian agent is well
defined
other agent for services to be rendered in
making a sale or otherwise; a sum allowed as compensation to a servant,
factor or agent ... broker'. In turn a broker is defined as "a middleman
or agent who, for a commission on the value of transaction, negotiates
other agent for services to be
rendered in making a sale or otherwise; a sum allowed as compensation
to a servant, factor or agent ... broker'. In turn
a broker is defined as "a middleman or agent who, for a commission on
the value of transaction, negotiates
defined in the Act. The expression dealer is defined in Section 2 (g) . Because of Section 2(g)(iii) a Commissioner agent is also considered ... principal would be available to the agent also. For this purpose, since the agent is eligible for the exemption which is available to the principal
brokerage. Section 182 of the Indian
Contract Act, 1872 defines the term agent and
principal. An agent is a person employed
