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    <description>The Tribunal partly allowed the appeals for statistical purposes, directing the Assessing Officer to examine the activities of the assessee society and determine the eligibility for deduction under section 80P. The Tribunal upheld the CIT(A)&#039;s rejection of the alternative claim under section 80P(2)(d) in the rectification proceedings.</description>
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      <description>The Tribunal partly allowed the appeals for statistical purposes, directing the Assessing Officer to examine the activities of the assessee society and determine the eligibility for deduction under section 80P. The Tribunal upheld the CIT(A)&#039;s rejection of the alternative claim under section 80P(2)(d) in the rectification proceedings.</description>
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