2007 (8) TMI 255

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....ax. The Tribunal, Delhi Bench-B, New 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 ....

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.... Department that the phrase "any other person" 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. Co....

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....fied. 8. In State of Karnataka v. Kempaiah, AIR 1998 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 limit....

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.... This judgment apparently supports the contention of learned counsel for the assessee. It was brought to our notice that a similar view has been taken by the Delhi High Court in CIT v. Modipon Ltd. (No.1) [1995] 212 ITR 420. The first appellate authority has interpreted rule 6D(2) and invoked the doctrine of "ejusdem generis". 11. We agree that the phrase "any other person" would draw its colou....