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of <h1>Respondent Can Support Appealed Order Using Unfavorable Grounds Without Filing Appeal, Per Rule 27 of Income-tax Rules.</h1> A respondent, even without filing an appeal, is permitted to support an order that is being appealed against by relying on any grounds that were previously decided unfavorably to them. This provision is outlined in Rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963, which governs procedures related to direct taxes and appellate matters within the framework of income tax law.
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