Rule 32A - Award of costs - Income-tax (Appellate Tribunal) Rules, 1963

1 [Award of costs. 32A. (1) The costs of any appeal shall be at the discretion of the Tribunal. (2) The costs awarded by the Tribunal shall be paid or recovered as if it were a tax payable or a refund due to a party. (3) Notwithstanding anything contained hereinabove, the Tribunal may in its discretion, direct such costs to be deposited in any other manner as it deems fit. ] ********* Notes 1. Inserted by the IT (Appellate Tribunal) (Amendment) Rules, 2006, w.e.f. 2-3-2006 .