https://www.taxtmi.com/caselaws?id=4180 The High Court ruled in favor of the assessee family trust in a dispute concerning the deduction of travelling allowance expenses under rule 6D of the Income-tax Rules for the assessment year 1982-83. The court held that the phrase "any other person" in rule 6D(2) should be interpreted narrowly to exclude the assessee, aligning with the doctrine of "ejusdem generis." As a result, the court concluded that rule 6D did not apply to the trustees of the family trust, rejecting the Department's argument and allowing the assessee's claim for deduction. en-us Thu, 30 Aug 2007 00:00:00 +0530 Fri, 20 Jan 2012 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4180 The High Court ruled in favor of the assessee family trust in a dispute concerning the deduction of travelling allowance expenses under rule 6D of the Income-tax Rules for the assessment year 1982-83. The court held that the phrase "any other person" in rule 6D(2) should be interpreted narrowly to exclude the assessee, aligning with the doctrine of "ejusdem generis." As a result, the court concluded that rule 6D did not apply to the trustees of the family trust, rejecting the Department's argument and allowing the assessee's claim for deduction. Case-Laws Income Tax Thu, 30 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4180