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TMI Blog2018 (1) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'), the appellant revenue has called in question the order dated 5.5.2017 made by the Income Tax Appellate Tribunal, Ahmedabad 'A' Bench (hereinafter referred to as the "Tribunal") in ITA No.2926/ Ahd/ 2013, by proposing the following question, stated to be a substantial question of law: "Whether the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich stipulates that tax should be deducted at source at the time of payment for carrying out any work in pursuance of a contract between the contractor and a specified person. 4. The assessee carried the matter in appeal before the Commissioner of Appeals, who deleted the addition and allowed the appeal. The revenue carried the matter in appeal before the Tribunal, which dismissed the appeal. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lier, deduct the amount specified thereunder. 7. The expression 'work' has been defined under clause (iv) of the Explanation to section 194C of the Act to 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Explanation to section 194C. 9. In this regard it may be noted that in a similar matter, in the assessee's own case, for the assessment years 2002-03, 2003-04, and 2004-05, the Tribunal had held that the exhibition of film in the theatre is not an activity expressly covered by the Explanation. The Tribunal was of the view that anything which is not expressly covered under the category of work c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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