https://www.taxtmi.com/caselaws?id=793595 Rule 27 of the ITAT Rules permits a respondent to support the impugned order on any ground decided against it without filing a separate appeal or cross-objection, and that plea was held maintainable. A deduction under section 80IB(10)(f) could not be denied on the basis of an untested third-party statement where no independent corroboration was produced and effective cross-examination was not granted. Documentary records showed allotment in the buyers' own names, payments through their bank accounts, and registered sale deeds. The alleged violation was also said to relate to a later year and could not justify denial for the year under review. en-us Thu, 11 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793595 Rule 27 of the ITAT Rules permits a respondent to support the impugned order on any ground decided against it without filing a separate appeal or cross-objection, and that plea was held maintainable. A deduction under section 80IB(10)(f) could not be denied on the basis of an untested third-party statement where no independent corroboration was produced and effective cross-examination was not granted. Documentary records showed allotment in the buyers' own names, payments through their bank accounts, and registered sale deeds. The alleged violation was also said to relate to a later year and could not justify denial for the year under review. Case-Laws Income Tax Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793595