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    <description>The Tribunal set aside the CIT(A)&#039;s orders for the assessment years 2015-2016 and 2016-2017, restoring the issues of deduction under sections 80P(2)(a)(i) and 80P(2)(d) to the Assessing Officer for reconsideration in line with Supreme Court decisions. The appeals by the assessee were allowed for statistical purposes.</description>
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