In which of the following judgements of Supreme Court, the Principles of Ejusdem Generis and Noscitur a…

D. N. Singh v. Commissioner of Income Tax discusses both principles when interpreting other valuable articles in Section 69A of the Income Tax Act. Ejusdem generis asks whether general words following particular words should be confined to their class; noscitur a sociis interprets a word through the associated words. The judgment expressly examines their requirements and relationship before considering the treatment of bitumen.