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Exemption Eligibility for Assessee u/s 10 Requires Scrutiny Assessment for Educational Purpose and Government Financing Verification.

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....Exemption u/s 10 - whether the assessee is solely existing for educational purpose and the Government has financed - this issue requires detailed verification - can not be done by mere stating adjustments u/s 143(1) - can be done only by way of scrutiny assessment. - AT....