2007 (8) TMI 255

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....Delhi, has referred the following question to this court for its opinion: "Whether the Tribunal is right in holding that the amounts paid by way of travelling allowance to the trustees by the assessee-trust would not be subject to the provisions of rule 6D of the Income-tax Rules ?" 2. The dispute relates to the assessment year 1982-83. The assessee is a family trust deriving income from manufac....

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....on" in sub-rule (2) of rule 6D is wide enough to include even the assessee also. He submits that in view of the said phrase, rule 6D(2) is already attracted. 4. Shri Shubham Agarwal, on the other hand, submits that on a true and correct interpretation, the phrase "any other person" will include only such persons, who are akin to "an employee". 5. Considered the respective submissions of learned ....

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....98 SC 3047, while interpreting words "in any other manner" it was held these words (page 3049) "……..contains general words which construed literally should receive their full and natural meaning but when they follow specific and particular words of the same genus, it will be presumed that the Legislature has used the general words in a limited sense to convey the meaning implied by specific an....