Amendment of section 35B
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....sp; (a) in sub-section (1), in the second proviso, for the words "fifty thousand rupees", the words "two lakh rupees" shall be substituted; &nb....
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....s "rupees fifty thousand" with the words "rupees two lakhs" so as to enable the discretionary powers of the Tribunal to refuse admission of appeal in cases up to rupees two lakhs.  ....
TaxTMI