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<h1>Rule 32A: Tribunal Discretion on Appeal Costs, Treated as Tax Payable or Refund Due Since 2006 Amendment.</h1> The Income-tax (Appellate Tribunal) Rules, 1963, under Rule 32A, provide that the costs of any appeal are at the discretion of the Tribunal. Costs awarded by the Tribunal are to be treated as a tax payable or a refund due to a party. The Tribunal also has the discretion to direct costs to be deposited in any other manner it deems appropriate. This provision was inserted by the IT (Appellate Tribunal) (Amendment) Rules, 2006, effective from March 2, 2006.