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[Cites 0, Cited by 0] [Section 94] [Entire Act]

Union of India - Subsection

Section 94(5B) in Finance Act, 1999

(5B)The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.";
(c)in sub-section (10), after the word and figures "section 27", the words, figures and letter "or section 27A" shall be inserted.