Section 113 - Orders of Appellate Tribunal.

Appellate Tribunal powers to confirm, modify, annul or remit tax orders, with adjournment limits and rectification rules.

The Appellate Tribunal may, after hearing the parties, confirm, modify or annul appealed decisions or remit cases for fresh adjudication with directions; it may grant adjournments (limited to three per party), amend its own orders to correct apparent errors within three months subject to hearing where liability increases, aim to decide appeals within one year, circulate its orders to the relevant authorities and parties, and its orders are final and binding except as otherwise provided by statute.