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    <description>The Tribunal upheld the decision to deny the deduction under section 80P(2) of the I.T.Act, based on the judgment of the Larger Bench of the Hon&#039;ble Kerala High Court. However, the Tribunal directed the Assessing Officer to re-examine the activities of the assessee society to determine eligibility for the deduction.</description>
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      <description>The Tribunal upheld the decision to deny the deduction under section 80P(2) of the I.T.Act, based on the judgment of the Larger Bench of the Hon&#039;ble Kerala High Court. However, the Tribunal directed the Assessing Officer to re-examine the activities of the assessee society to determine eligibility for the deduction.</description>
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