https://www.taxtmi.com/caselaws?id=361263 The Tribunal allowed the appeals for assessment years 2014-15 and 2015-16, directing detailed scrutiny under Section 143(3) for the exemption issue. It emphasized that debatable matters cannot be resolved through prima facie adjustments under Section 143(1), granting the Revenue the liberty to conduct a lawful scrutiny assessment. en-us Tue, 29 May 2018 00:00:00 +0530 Wed, 03 Aug 2022 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361263 The Tribunal allowed the appeals for assessment years 2014-15 and 2015-16, directing detailed scrutiny under Section 143(3) for the exemption issue. It emphasized that debatable matters cannot be resolved through prima facie adjustments under Section 143(1), granting the Revenue the liberty to conduct a lawful scrutiny assessment. Case-Laws Income Tax Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361263