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    <description>The Tribunal partly allowed the appeal for statistical purposes, directing a fresh examination by the Assessing Officer regarding the nature of each loan disbursement and its purpose to determine the eligibility for deduction under Section 80P, following the guidelines laid down by the Full Bench of the Kerala High Court. The appeal was partly allowed for statistical purposes.</description>
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      <description>The Tribunal partly allowed the appeal for statistical purposes, directing a fresh examination by the Assessing Officer regarding the nature of each loan disbursement and its purpose to determine the eligibility for deduction under Section 80P, following the guidelines laid down by the Full Bench of the Kerala High Court. The appeal was partly allowed for statistical purposes.</description>
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