https://www.taxtmi.com/manuals?id=6606 The document explains that consultancy denotes provision of professional advice in a specialised field and that a consultant is the person who furnishes such advice. It emphasises that consultancy services presuppose human deliberation, interaction and judgement; consequently, the service characterisation requires human agency and excludes machines from being regarded as consultants. Dictionary definitions of consultation reinforce that the operative element is an act or meeting involving asking for and receiving advice. en-us Sat, 28 Dec 2024 13:40:00 +0530 Thu, 12 Jun 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6606 The document explains that consultancy denotes provision of professional advice in a specialised field and that a consultant is the person who furnishes such advice. It emphasises that consultancy services presuppose human deliberation, interaction and judgement; consequently, the service characterisation requires human agency and excludes machines from being regarded as consultants. Dictionary definitions of consultation reinforce that the operative element is an act or meeting involving asking for and receiving advice. Manuals Income Tax Sat, 28 Dec 2024 13:40:00 +0530 https://www.taxtmi.com/manuals?id=6606