work or position of a consultant; a department of
consultants." "Consultant" itself has been defined, inter alia, as "a person ... obvious that the service of consultancy also
necessarily entails human intervention. The consultant, who provides the
consultancy service, has to be a human being
arrangement as a Vice-
Chancellor.
41- The word "Consult" as defined under the Oxford
Dictionary is to "seek information or advice from ... someone". The
word "Consultation" as defined under Oxford Dictionary means
"action or process of formally consulting or discussing". The
Chancellor
management consultant‖.
Prior to 01 June, 2007, on which date Section 65(65) of the Act was
amended, ―management consultant‖ was defined in Section ... definition of ‗management
consultant', as it stood prior to 01 June, 2007 would be relevant.
‗Management consultant' has been defined to mean
work or position of a consultant; a
department of consultants. "Consultant" itself has been
defined, inter alia, "as a person who gives ... word "consult" which entails
deliberations, consideration, conferring with someone;
conferring about or upon a matter. Consult has also been
defined in the said
import of the Circulars / Instructions is
to provide a medium for 'consultation' between the Assessee and the
Department, prior to issuance of show cause ... According to Black's Law Dictionary, the word 'consultation' is defined
as follows:
'1. The act of asking the advice
Institute."
(emphasis supplied)
The term 'consultant' has not been defined in the Rules
aforesaid which in ordinary parlance can only mean ... word 'consult'
which entails deliberations, consideration,
conferring with some one, conferring about or upon
a matter. Consult has also been defined
consultation' between
the Assessee and the Department. In fact, Master Circular dated
10.03.2017 uses the phrase 'such consultation shall be done ... According to Black's Law Dictionary, the word
'consultation' is defined as follows:
http://www.judis
renting, of real estate and includes a real estate consultant.
15. Real Estate consultant is defined under section 65(89) of the
Finance Act. „Real ... Estate Consultant‟ means a person who renders in
any manner either directly or indirectly advice consultancy or technical
assistance in relation to the evaluation, conception
separate consultancy
agreement with M/s.Vedanta Resources Plc. for providing strategic
advice, advice on financial treasury operations, and other consultancy
services ... dealings with lawyers, bankers, consultants, revenue
and other authorities.
3.5 The expression 'Management Consultant' is defined in the
Finance Act 1994 as under
provided by commission agent falls in the category of managerial or
consultancy as defined by Explanation 2 to section 9(i)(vii) . Being aggrieved
