2014 (10) TMI 813

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..... ‘Scientific or technical consultancy’ means any advice, consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organization, to any person, in one or more disciplines of science or technology. - Respondents had not provided any advice or consultancy or scientific or techn .....

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..... g from the digital raster data, edge matching, creation of topology, attachment of object data and generation of hard copy). (ii) Digitization of IRS PAN image (Feature capture from satellite image). (iii) Proposed computerization of updating of land plans from Dharakhoh Basseli and surrounding area under AEN, Betul Sub-division. (iv) Vectorisation of village maps for all features, .....

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..... . As per the provisions of the Finance Act, Scientific or technical consultancy means any advice, consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organization, to any person, in one or more disciplines of science or technology. [Section 65(92) of Finance Act, 199 .....

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