2018 and others
provision, the principle is - Generalia Specialibus non derogant:-
Generalia specialibus non derogant, or, in other words "where there
are general words
speculation losses, I find guidance from the principle generalia specialibus non derogant which lays down that the general provisions will not over-ride the specific ... generalia specialibus non derogant, that is, general things will not derogate from special things. The maxim is also otherwise expressed as generalia specialibus derogant
sections 70 to 72 and application of the principle of generalia specialibus non derogant, learned counsel submitted that but for the wordings for the purpose ... speculation losses, we find guidance from the principle generalia specialibus non derogant which lays down that the general provisions will not override the specific provisions
application of the principle of 'generalia specialibus non derogant, learned counsel submitted that but for the wordings 'for the purpose of this section ... speculation losses, we find guidance from the principle 'generalia specialibus non derogant' which lays down that the general provisions will not override
speculation losses, I find guidance from the principle 'generalia specialibus non derogant' which lays down that the general provisions will not override ... follows:
'The general maxim is generalia specialibus non derogant, that is general things will not derogate from special things. The maxim is also otherwise
principle finds its origins in the Latin maxim of generalia specialibus non derogant, i.e. general law yields to special law should they operate ... discussion, this Court observed thus:
"49. the legal maxim generalia specialibus non derogant is ordinarily attracted where there is a conflict between a special
there is any conflict between the two provisions the maxim generalia specialibus non derogant ........". The general provision must yield to the special provision ... present enquiry is expressed in the maxim "generalia specialibus non derogant" meaning where there is a conflict between a general or special provision
basis of the principles involved in the latin maxim 'generalia specialibus
non derogant' which means that the general law yields to special ... maxim 'generalia
specialibus non derogant' which means general things do not derogate
from special things and 'generalia specialibus derogant' which means
under Section 80G . Reliance was placed on the doctrine of generalia specialibus non derogant.
3. The learned counsel for the assessee submitted that the assessee ... suffer from any such restriction.
Regarding the doctrine of generalia specialibus non derogant, it is not of universal application. The learned author Sampath Iyengar
penalty.
6. The appellants have laid special emphasis on 'Generalia specialibus non derogant' that is to say that special description would prevail over ... support of their contention that it supports the principle "Generalia specialibus non derogant" that is to say that the special decription
