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    <description>Unclear facts and unresolved applicability of the Section 80P exemption led the Supreme Court to set aside the High Court and Tribunal orders and remit the matter for fresh adjudication. The Tribunal was directed to reconsider the exemption claim under Section 80P(2) on merits and in accordance with law, after allowing additional documents relating to the statutory rules governing the nature of income and entitlement to exemption, and without being influenced by the earlier orders.</description>
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