Costs of Controller in proceedings before Appellate Board

—In all proceedings under this
Act before the Appellate Board, the costs of the Controller shall be in the discretion of
the Board, but the Controller shall not be ordered to pay the costs of any of the parties.

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CA Bhuvnesh Goyal Partner
CA Bhuvnesh Goyal is a Chartered Accountant with expertise in taxation, finance, and business compliance. He shares practical insights to help readers navigate complex financial matters with ease.