CS Professional · Advanced Direct Tax Laws and Practice · Assessment
Under the Income-tax Act, 2025, what governs costs in an appeal to the Supreme Court from a High Court judgment under section 367?
Costs of the appeal are at the discretion of the Supreme Court. Section 368(2) of the Income-tax Act, 2025 says so, and the Code of Civil Procedure, 1908 applies to such appeals so far as may be.
- ACosts are fixed by the Board
- BCosts are at the discretion of the Supreme CourtCorrect
- CCosts always follow the event against the Revenue
- DNo costs can be awarded in tax appeals
Explanation
Section 368(2) states that the costs of the appeal shall be at the discretion of the Supreme Court. Section 368(1) applies the Code of Civil Procedure, 1908 provisions on appeals to the Supreme Court, so far as may be.
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