Tribunal held that when Transaction duly considered in Income-Tax returns of payee, no disallowance could be made. The AO is directed to verify the return of payee.   The Tribunal also held that the Explanation to section 194C defines the term “work” to include “advertising”. Hence, the very fact that the assessee had given the advertisement material to constituted a contract entered into by the assessee hence, all the ingredients of section 194C were present and the assessee was liable for deduction of tax at source on the payment. (AY. 2010-11)