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    <description>The Tribunal allowed the appeal for the assessment year 2008-09 partly, deleting the disallowance under section 80P(4) and upholding the disallowance of bad debts. For the assessment year 2007-08, the Tribunal remitted the matter back to the CIT(A) for fresh adjudication on the legal issue of reopening the assessment and other related issues, allowing the appeal for statistical purposes.</description>
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