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TMI Blog2007 (8) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... “any other person” of rule 6D(2) is wide enough to include even the assessee also, is not acceptable - trustee was not an employee or not akin to an employee & amount paid to trustees by trust could not be disallowed u/r 6D(2) - 226 of 1984 - - - Dated:- 30-8-2007 - PRAKASH KRISHNA and BHARATI SAPRU JJ. JUDGMENT 1. This is an income-tax reference at the instance of the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e aforesaid rule 6D was admissible to the extent of Rs. 29,965. However, in the first appeal as well as in the second appeal, it has been held that rule 6D of the Rules has no application to the facts of the present case. 3. Heard Shri R. K. Upadhyaya, learned standing counsel for the parties and Shri Shubham Agarwal, learned counsel for the assessee and respondent. It was contended by learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yee" The true scope of the rule of "ejusdem generis" is that the words of general nature following specific and particular words should be construed as limited to things which are of the same nature as those specified. 7. When the particular words pertaining to a class, category or genus are followed by general words, the general words are construed as limited to the things of the same points ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be read as "ejusdem generis", that is to say, in group similar to death, resignation, long leave vacancy, invalidation, person not joining after being duly selected. Wide and liberal interpretation cannot be given to the word "otherwise." 10. This court in CIT v. Modipon Ltd. (No. 1) [1991] 189 ITR 344 has held that rule 6D does not apply to a foreign technician, who is not an empl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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