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TMI Blog1995 (6) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant received a grant of Rs. 15,000 from the said hospital. This grant said to have been paid to the senior and deserving doctors attached to Jaslok Hospital once in three years for attending conferences or for study tour for advancement of knowledge and experience. A certificate dated 16-10-1986 bearing Ref. No. DRC/TG/86-87, was issued by the Jaslok Hospital Research Centre. The scope of the grant was further elaborated as under : " In continuation of our certificate DRC/TG/86-87 dated 16-10-1986, this is to confirm that the travel grant of Rs. 15,000, which are given to Dr. G. C. N. Joshipura, was for the purpose of giving him an opportunity to get first-hand experience and become practically acquainted, at close quarters, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of knowledge and experience. 6. In order to explain the word " Scholarship ", the learned counsel invited our attention on the meaning as given in the book Words and Phrases Legally Defined, 1974, Fifth Volume, 2nd Edition, page 16. We reproduce the relevant portion here as under : " I am not prepared to hold that according to common usages of speech or by reason of any authoritative definition, the word ' Scholarship ' in the absence of expressed purposes or conditions attached to it, connotes anything more than the grant of an emolument, normally in a sum of money, to a scholar selected on merit or upon some other rational criterion. per Adam, J. (1965) V. R. 204, 206. " 7. Our attention was also invited on the dictionary meaning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore us and the precedents relied upon. The objection of the revenue is in regard to the allowability of travel grant. The view taken by the revenue is that the travel grant cannot be construed to be scholarship. As per the prescription of the section 10(16) of the Act, only scholarships granted to meet the cost of education can be allowed. In the present case, his scholarship was not granted to meet the cost of education. It was granted to meet the cost of travelling only. Therefore, this amount cannot be allowed as a deduction. 11. Each law consists of two parts, viz., body and soul ; the letter of the law is the body of law and the sense and reason of the law is the soul of the law. The words in a section are not to be interpreted by h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prise within its ambit, not only tuition fee, which the student is required to pay to the Institution. It includes all other incidental expenses which are incurred for acquiring the education. The word ' education ' includes within its ken, knowledge, understanding and reflection. One cannot get education just by paying tuition fee. One acquires knowledge by going to the school. But knowledge gathered at the school is not the complete education. The scope of education is vast. If one is required to travel to a place for the sake of education, the expenditure on travelling will also come within the ambit of the expression ' cost of education '. Therefore, travel grant given for the purpose of education shall form integral part of the cost of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly come within the ambit of section 10(16). In the sense of payment made for studies, scholarship necessarily means some payment to meet the cost of education, the payment being made to the person pursuing the education and incurring the cost thereof. There are, therefore, two considerations, which, altogether, make up the concept of a scholarship for meeting the cost of education within the meaning of section 10(16). One is that the scholarship is a payment intended to be an income receipt in the hands of the scholar. The other one is that whatever is paid is intended to make the cost of education of the recipient. Since the purpose is to meet the cost of education. The question whether the quantum of the payment is adequate or inadequate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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