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Clewi
Most of its comedy comes from Saijou doing or saying something "stupid", then it turns out it was actually genius. It's quite similar to Yakitate!! Japan, but without the absurd (like people literally turning into bread, for instance).
Personally, I'm also not quite convinced this is comedy. It's certainly more comical than your typical hospital drama, but it's not significantly more funny than your typical shounen battle manga, like Dragon Ball or Naruto. In fact, One Piece and One Punch Man would be more qualified as "comedy" than this series, in my opinion.