https://www.taxtmi.com/acts?id=19877 Appeals under section 21 adopt the Code of Civil Procedure appellate rules as applicable to appeals from High Court decrees, thereby applying civil appellate procedures to these tax appeals. Costs in such appeals are at the appellate court's discretion. If the High Court's judgment is varied or reversed on appeal, the appellate order must be given effect pursuant to the implementation mechanism set out in subsection (10) of section 19. en-us Fri, 03 Jul 2015 18:06:05 +0530 Wed, 05 Nov 2025 16:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19877 Appeals under section 21 adopt the Code of Civil Procedure appellate rules as applicable to appeals from High Court decrees, thereby applying civil appellate procedures to these tax appeals. Costs in such appeals are at the appellate court's discretion. If the High Court's judgment is varied or reversed on appeal, the appellate order must be given effect pursuant to the implementation mechanism set out in subsection (10) of section 19. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:06:05 +0530 https://www.taxtmi.com/acts?id=19877