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speculation losses, I
find guidance from the principle generalia specialibus non derogant
which lays down that the general provisions will ... page 48)
as follows :
"The general maxim is generalia specialibus non derogant, that is,
general things will not derogate from
Income Tax Appellate Tribunal - Kolkata
must, therefore, in accordance with the maxim
generally specialibus non derogant be held applicable only to those
cases which were ... rule
of interpretation embodied in the maxim generalia specialibus non
derogant but he contended that there was no scope
Gujarat High Court
assessee has also invoked the principle
of generalia specialibus non derogant in order to show that the
assessees within ... must, therefore, in accordance with the
maxim generalia specialibus non derogant be held applicable only to
those cases which were
Calcutta High Court
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
Income Tax Appellate Tribunal - Kolkata
Advanced Law Lexicon, the maxim "Generalia specialibus non derogant" has been explained, wherein it is stated ... general provision. In accordance with the maxim generalia specialibus non derogant, therefore, nothing in these general provisions can derogate from
Madras High Court
abrogate an earlier special one by mere
implication. Generalia specialibus non derogant, or, in other words,
"where there are general ... decision are extracted as under:
7. The maxim "Generalia specialibus non derogant" is quite well
known. The rule flowing from
Allahabad High Court
different forms arising from the principle of
Generalia Specialibus Non Derogant in support of its contention, the
Revenue relied upon ... ultra vires. The
Supreme Court applied the maxim - Generalia Specialibus Non Derogant
and negatived the contention. The Supreme Court held
Patna High Court
ultra
vires and illegal. On the principle of generalia
specialibus non derogant and also that if a statute directs ... High Court decided the petition on
the principle, generalia specialibus non derogant and
because both the Bihar
Supreme Court of India
subsections, and that in view of
the maxim, generalia specialibus non derogant, s. 34(1A)
should prevail.
HELD ... special
provision. On the principle of generalia specialibus non
derogant, the field covered by s. 34(1A) should be excluded
Supreme Court of India
abrogate an
earlier special one by mere implication.
Generalia specialibus non derogant, or, in
other words," where there are general
Supreme Court of India
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