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    <description>The Tribunal set aside the orders and restored the issue to the Assessing Officer for fresh consideration on the merits of the deduction under section 80P for the assessment year 2018-19. The Tribunal emphasized the importance of natural justice and directed the Assessing Officer to verify the claim under section 80P after affording the assessee an opportunity to present their case, ensuring due process and fairness in tax assessments.</description>
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      <description>The Tribunal set aside the orders and restored the issue to the Assessing Officer for fresh consideration on the merits of the deduction under section 80P for the assessment year 2018-19. The Tribunal emphasized the importance of natural justice and directed the Assessing Officer to verify the claim under section 80P after affording the assessee an opportunity to present their case, ensuring due process and fairness in tax assessments.</description>
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