Consult, Consultancy, and Consultant - Definition / Legal Terminology - Income Tax

Word consult , consultancy , and Consultant In C.I.T. V. Bharti Cellular Limited and others - 2008 (10) TMI 321 - DELHI HIGH COURT , would be apposite. In the said case, while dealing with the concept of consultancy services , the High Court of Delhi has observed thus: Similarly, the word consultancy has been defined in the said Dictionary as the work or position of a consultant; a department of consultants. Consultant itself has been defined, inter alia, as a person who gives professional advice or services in a specialized field. It is obvious that the word consultant is a derivative of the word consult which entails deliberations, consideration, conferring with someone, conferring about or upon a matter. Consult has also been defined in the said Dictionary as ask advice for, seek counsel or a professional opinion from; refer to (a source of information); seek permission or approval from for a proposed action . It is obvious that the service of consultancy also necessarily entails human intervention. The consultant, who provides the consultancy service, has to be a human being. A machine cannot be regarded as a consultant. Dictionary meaning of consultation in Black s Law Dictionary , Eighth Edition. The word consultation has been defined as- An act of asking the advice or opinion of someone (such as a lawyer). It means a meeting in which a party consults or confers and eventually it results in human interaction that leads to rendering of advice. GVK INDUSTRIES LTD. ANOTHER VERSUS THE INCOME TAX OFFICER ANOTHER - 2015 (2) TMI 730 - SUPREME COURT