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    <description>The Tribunal allowed the appeal for statistical purposes, directing the Ld.PCIT to provide the assessee with a fair opportunity to be heard and cooperate in furnishing necessary details. The order aimed to ensure procedural fairness and adherence to natural justice principles in resolving the dispute over the deduction under section 80P of the Income Tax Act concerning interest income earned on fixed deposits with State Bank of India.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the Ld.PCIT to provide the assessee with a fair opportunity to be heard and cooperate in furnishing necessary details. The order aimed to ensure procedural fairness and adherence to natural justice principles in resolving the dispute over the deduction under section 80P of the Income Tax Act concerning interest income earned on fixed deposits with State Bank of India.</description>
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