If, say, 8 employees are sent to an educational institution whether the expenditure on their education will fall within the scope of employee welfare or scholarship?
Ordinarily, scholarship is defined as payments to a person for pursuing education. Further, in terms of the rules of interpretation of a statute, a specific provision in law overrides a general provision. Therefore, expenditure on the education of employees sent to an educational institution, even though for the purposes of promoting employee welfare, would fall within the scope of the specific provision of clause (P) of subsection (2) of section 115WB relating to ‘scholarships’.
Related Questions
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- If, say, 8 employees are sent to an educational institution whether the expenditure on their education will fall within the scope of employee welfare or scholarship?
- How and when will the scholarship be sent to the educational institution?
