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    <description>The Tribunal allowed the appellant&#039;s appeal for Assessment Year 2014-15 for statistical purposes, directing a fresh assessment by the Assessing Officer in consideration of relevant legal precedents and specific case facts. The Tribunal restored the claim for deduction under section 80P(2)(a)(i) to the file of the Assessing Officer for reevaluation in light of judicial pronouncements, emphasizing the need for a fair and informed decision based on High Court judgments and specific legal principles.</description>
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