Direct, Indirect, and Excise Taxes in India
25-Feb-2025
Tribunals and Others
At present, tribunals serve dual roles some function as alternatives to High Courts, while others operate under their jurisdiction. In cases where tribunals act as substitutes, such as the Securities Appellate Tribunal, any appeals against their decisions go directly to the Supreme Court. Conversely, tribunals that are subordinate to High Courts, like the Appellate Board under the Copyright Act of 1957, have their appeals reviewed by the respective High Court.
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