https://www.taxtmi.com/acts?id=40163 Amendments transfer appellate and adjudicatory references from the statutory Tribunal to the High Court by substituting the term 'Tribunal' with 'High Court', deleting phrases referring to the Tribunal, omitting several tribunal-related sections and subsections, and retitling the relevant chapter as APPEALS. The definition of 'prescribed' is reworked to allocate rule-making: High Court proceedings are governed by High Court rules, while other matters follow rules made under the Act; selected interpretive clauses are omitted to align terminology and procedure with the revised appellate scheme. en-us Mon, 16 Aug 2021 18:22:24 +0530 Mon, 16 Aug 2021 18:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40163 Amendments transfer appellate and adjudicatory references from the statutory Tribunal to the High Court by substituting the term 'Tribunal' with 'High Court', deleting phrases referring to the Tribunal, omitting several tribunal-related sections and subsections, and retitling the relevant chapter as APPEALS. The definition of 'prescribed' is reworked to allocate rule-making: High Court proceedings are governed by High Court rules, while other matters follow rules made under the Act; selected interpretive clauses are omitted to align terminology and procedure with the revised appellate scheme. Act-Rules F. Acts / Amendment Acts Mon, 16 Aug 2021 18:22:24 +0530 https://www.taxtmi.com/acts?id=40163