Word 'work' - Definition / Legal Terminology - Income Tax

Explanation (iv)- For the purposes of section 194C of the Income tax Act 1961- Work shall include- (a) advertising; (b) broadcasting and telecasting including production of programmes for such broadcasting or telecasting; (c) carriage of goods or passengers by any mode of transport other than by railways; (d) catering; (e) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer or its associate, being a person placed similarly in relation to such customer as is the person placed in relation to the assessee under the provisions contained in clause (b) of sub-section (2) of section 40A, but does not include (A) manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer or associate of such customer; or (B) any sum referred to in sub-section (1) of section 194J. Word work In Webster s New Dictionary, Work has been defined as work , wurk, n. (O E weore =D. and G. work = Ice]. verk, work; akin to Goth. Waurkian to work, also to Gr. ergon, work, organon., instrument, E. organ] Exertion directed to produce or accomplish something ; labor toil ; productive or operative activity; as, to make a machine do work activity undertaken in return for payment, as in wages ; that on which exertion or labor is expended a product of activity or labor ; as, a literary work ; needlework or embroidery ; an engineering structure, as a bridge or dock; workmanship : as, to do good work; a task or undertaking ; as, one s life s work ; a deed or act. In Encyclopaedia Britannica , Work has been defined as work, in physics, measure of energy transfer that occurs when an object is moved over a distance by an external force at least part of which applied in the direction of the displacement. If the force is constant, work may be computed by multiplying the length of the path by the component of the force acting along the path. Work done on a body is accomplished not only by a displacement of the body as a whole from one place to another, but also, for example, by compressing a gas, by rotating a shaft, and even by causing invisible motions of the particles within a body by an external magnetic force. In Oxford English Dictionary Work has been defined as something to be done, or something to do; what a person (or thing) has or had to do; occupation, employment, business, task function. VM SALGOACAR AND BROS. LTD. AND OTHERS VERSUS INCOME-TAX OFFICER AND OTHERS - 1999 (1) TMI 24 - KARNATAKA HIGH COURT