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    <description>The Tribunal set aside the order passed under section 263, restoring the original assessment order. The Tribunal held that the Pr.CIT&#039;s order was not in accordance with law due to the violation of principles of natural justice and the failure to consider the alternative claim for deduction under section 80P(2)(d). The appeal of the assessee was allowed.</description>
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      <description>The Tribunal set aside the order passed under section 263, restoring the original assessment order. The Tribunal held that the Pr.CIT&#039;s order was not in accordance with law due to the violation of principles of natural justice and the failure to consider the alternative claim for deduction under section 80P(2)(d). The appeal of the assessee was allowed.</description>
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