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    <description>The Tribunal allowed the appeal for statistical purposes, remanding the matter back to the CIT(A) for fresh adjudication on the deduction under Section 80P(2)(e), ensuring proper consideration of all relevant submissions and explanations. The Tribunal emphasized the need for a clear and consistent decision regarding the eligibility and quantum of the deduction. Other grounds were either deemed consequential or premature, pending the outcome of the primary issue.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, remanding the matter back to the CIT(A) for fresh adjudication on the deduction under Section 80P(2)(e), ensuring proper consideration of all relevant submissions and explanations. The Tribunal emphasized the need for a clear and consistent decision regarding the eligibility and quantum of the deduction. Other grounds were either deemed consequential or premature, pending the outcome of the primary issue.</description>
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