There are only four such cases where <P> tag is used inside an entry.
Usually <P>[0-9]+[.] {%......%} is used to denote the entry in preface regarding the catalogues consulted.
See https://github.com/sanskrit-lexicon/Cologne/issues/148.
<P> is usually seen in explanation / prefatory / appendices material.
There only few ones which occur inside the entries.
Line 146750: <P>{%Pratyakṣa.%} GB. 114. Peters. 4, 15. Stein 137.
Line 190286: <P>{%Pratyakṣa.%} AS p. 70. CS 3, 329 (inc.). 503.
Line 190290: <P>{%Anumāna.%} AS p. 70 (inc.). CS 3, 227 (inc.).
Line 190299: <P>{%Śabda.%} AS p. 70 (2 MSS.). CS 3, 352 (inc.). 450
Line 190313: <P>{%Pratyakṣa.%} AS p. 71. Bd. 741. CS 3, 554.
Line 190316: <P>{%Anumāna.%} AS p. 71. Bd. 742. CS 3, 554.
Line 190321: <P>{%Pratyakṣa.%} CS 3, 378.
Line 190322: <P>{%Anumāna.%} AS p. 70 (2 MSS.). BC 337. CS 3, 226.
Line 190325: <P>{%Śabda.%} See Lz. 943.
Line 190369: <P>{%Pratyakṣa.%} CS 3, 328 (inc.). 503 535. Lz. 949
Line 190372: <P>{%Anumāna.%} AS p. 8 (2 MSS.). 71. Bd. 733. 734.
Line 190374: <P>{%Śabda.%} CS 3, 469 (fr.). 500. 549 (inc.). C. by
Line 197258: <P>1) Śṛṅgāraśataka. AK 581. 582. AS p. 204
Line 197263: <P>2) Nītiśataka. AK 512 (and C.). 581. 582. AS
Line 197268: <P>3) Vairāgyaśataka. AK 580 (and C.). 581. 582.
Line 198732: <P>{%Ādiparvan.%} AK 182. AS p. 139. BC 459. 501.
Line 205216: <P>1) Haviryajña. Bd. 42--45. Lz. 51 (1, 1, 3 till
Line 205231: <P>{%Kāṇvaśākhā.%} (All the MSS. from AS p. 193).
Line 210193: <P>{%Anargharāghava.%} Pañcikā by Viṣṇu.
Line 210194: <P>{#anarGarAGavasya nAwakasya yaTAmati . karomi paYcikAM#}
Line 210197: <P>{%Anuvākasaṃkhyā,%} a Pariśiṣṭa of Kātyāyana.
Line 210198: <P>{#aTAnuvAkAnvakzyAmi brahmaRA vihitAnpurA . SizyA-#}
Line 210201: <P>{%Amarakośa.%} Ṭīkāsarvasva by Sarvānanda.
Line 210202: <P>{#barhiRAbarhApIqaH#} etc. || 1 || {#wIkAsarvasvaM daSawIkA-#}
Line 210205: <P>{%Ākhyātacandrikā%} by Bhaṭṭamalla.
Line 210206: <P>{#saMpUjya gurupAdAbje Bawwamallena racyate . vyutpitsUnAM#}
Line 210210: <P>{%Gopālatāpanīyopaniṣadbhāṣya%} by Vidyābhūṣaṇa.
Line 210211: <P>{#sanAtanaM rUpamihopadarSayannAnandasinDuM paritaH pravarta-#}
Line 210219: <P>{%Nāmamālā%} by Amara.
Line 210220: <P>{#praRamya paramAtmAnaM bAlaDIvfdDisidDaye . SabdaBedamfjuM#}
Line 210223: <P>{%Paribhāṣāpradīpārciḥ%} by Udayaṃkara.
Line 210224: <P>{#amandahfdayAnandanidAnaM#} etc. {#kftvA pARinisUtrARAM#}
Line 210227: <P>{%Pārṇābhiṣekapaddhati.%}
Line 210228: <P>{#cidgUpaM rUpaSUnyaM suranarakamitaM sarvasaMsTaM svarUpaM rUpE#}
Line 210230: <P>{%Bhojacaritra.%}
Line 210231: <P>{#aSvasenaM jinaM natvA gOtamAdigaRADipAn . caritra-#}
Line 210236: <P>{%Yantrakrama%} <ab type="subj">tantr</ab>.
Line 210237: <P>{#aTAtaH saMpravakzyAmi yantraM trElokyasundaram . mohanaM#}
Line 210242: <P>{%Laghustavarāja.%}
Line 210243: <P>{#jaya jayeNgitajYAtA niyamAnanda AtmavAn . niyamena#}
Line 210246: <P>{%Virabhadratantra.%}
Line 210247: <P>{#vaSIkaraRamuccAwo mohanaM stamBanaM taTA . SAntikaM pO-#}
Line 210249: <P>{%Śaktinyāsa.%}
Line 210250: <P>{#aTAtaH saMpravakzyAmi SaktinyAsaM sureSvara . yena dehena#}
Line 210252: <P>{%Sāvitrādikāṭhakacayana.%}
Line 210253: <P>{#vAsudevo yAyajUkro bODAyanamahAmunim . praRamya#}
This occurs in explanation, but seems to be a mistagging.
Line 182007: <P>165. Pitṛsūktamantra | ... | Veda | 14 leaves.
There are only four such cases where
<P>
tag is used inside an entry. Usually<P>[0-9]+[.] {%......%}
is used to denote the entry in preface regarding the catalogues consulted. See https://github.com/sanskrit-lexicon/Cologne/issues/148.<P>
is usually seen in explanation / prefatory / appendices material. There only few ones which occur inside the entries.This occurs in explanation, but seems to be a mistagging.