Section 2(i) in Delhi Entertainments and Betting Tax Act, 1996
(i)"entertainment" means any exhibition, performance, amusement, game, sport or race (including horse race) or in the case of cinematograph exhibitions, cover exhibition of news-reels, documentaries, cartoons, advertisement shorts or slides, whether before or during the exhibition of a feature film or separately, and also includes entertainment through cable service '[and direct-to-home (DTH) service];
