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TMI Blog1986 (10) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... as under : " On the facts and in the circumstances of the case, the Commissioner (Appeals)-IX, New Delhi was not justified in reducing the disallowance of Rs. 5,43,804 made by the ITO under the head 'Rest house expenses' by Rs. 27,814 plus Rs. 61,795 (total Rs. 89,609) on account of depreciation and repairs to buildings respectively. " The contention of the learned departmental representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeal) allowed deductions in respect of two items aforesaid. 6. The method of computation of business income is provided in section 28 onwards of the Act. Section 30 of the Act provides for a deduction in respect of expenses on rent, rates and taxes, repairs and insurance for buildings used for the purposes of business. Section 32 then provides for depreciation. Section 37 is in the nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or allowances paid in connection with such travelling) shall be allowed only to the extent, and subject to such conditions, if any, as may be prescribed. " Then sub-section (4) of section 37 is a further proviso not only to sub-section (1) but also to sub-section (3) aforesaid and it provides that no allowance shall be made in respect of any expenditure incurred on residential accommodation in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) by pointing out that sub-section (3) of section 37 only excludes expenditure of a general nature covered by section 37(1) and, therefore, expenditure on repairs which is covered by section 30 and depreciation which is covered by section 32 would not be barred by section 37(3). This, in our view, would have been the position if sub-section (4) of section 37 had not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause in sub-section (4), therefore, is that it overrides all other provisions in the Act wherever they may be found. Even otherwise it is settled rule of interpretation of statutes that the specific overrides the general. Sub-sections (3) and (4) of section 37, specifically deal with certain types of expenditure and, therefore, they will override the general provisions contained, inter alia, in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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