Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 6(2)] [Section 6] [Entire Act] Union of India - Subsection Section 6(2)(b) in Expenditure-Tax Act, 1987 (b)so as to interfere with the discretion of the [Chief Commissioner or Commissioner] [Substituted by Act 26 of 1988, section 72, for 'Commissioner' (w.e.f. 1-4-1988).] (Appeals) in the exercise of his appellate functions.