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of <h1>Supreme Court Appeals: Section 262 of Income-tax Act Applies Code of Civil Procedure to Supreme Court Appeals.</h1> Section 262 of the Income-tax Act, 1961, outlines the application of the Code of Civil Procedure, 1908, to appeals made to the Supreme Court under section 261. These provisions apply similarly to appeals from High Court decrees. The section clarifies that it does not affect the provisions of section 260(1) or section 265. The Supreme Court has discretion over the costs of the appeal. If the High Court's judgment is varied or reversed, the Supreme Court's order is implemented as per the guidelines in section 260 regarding High Court judgments.
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