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2022 (8) TMI 293 - AT - Income TaxNon-granting of exemption u/s 10(23C)(iiiad) - processing return of income u/s 143(1) - HELD THAT:- AO is entitled to carry out only prima facie adjustment as provided u/s 143(1). He cannot deal in issues, which are debatable in nature. The issue taken up by the AO while processing u/s 143(1) is debatable on this count also, he cannot disallow the claim of the assessee claimed u/s 10(23C)(iiiad) while processing return of income u/s 143(1) - In view of this, we allow the ground taken up by the assessee in these appeals and accordingly, both the appeals are allowed.
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