Appellate Authority broadened to include National Appellate Authority, amending appellate references in the tax Act.

The amendment inserts the National Appellate Authority into section 105 by substituting the marginal heading to include "National Appellate Authority" and by adding the words "or the National Appellate Authority" after "Appellate Authority" in subsections (1) and (2), thereby extending explicit appellate reference to the National Appellate Authority within that provision.

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