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2008 (6) TMI 50 - HIMACHAL PRADESH HIGH COURTCIT allowed deduction u/s 80P to the assessee, co-operative society – Tribunal is not right in holding that commissioner had exceeded his jurisdiction in entertaining a new claim not raised earlier – none of the authorities below had gone into whether the assessee had fulfilled the conditions stipulated in section 80P or not – AO was duty bound to have considered this which admittedly had not been done al all – matter remanded to AO to decide the matter afresh
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