Specific provisions override the general provision

Specific provisions override the general provision (Generalia specialibus non derogant)

If there are two conflicting provisions in the same section or clause, the special provision will prevail as the same is excluded from the general provision.

  • Mahindra and Mahindra Ltd. v. Dy. CIT; [2009] 313 ITR (AT) 263 (Mumbai) [SB]

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