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    <description>The Department&#039;s appeal for the assessment year 1994-95 was partly allowed. The Tribunal ruled in favor of the assessee on various grounds including the disallowance of expenses on gift articles, club membership expenses, depreciation on vacant flats and guest houses, depreciation on leased out assets, interest on loans for leased assets, and computation of deduction under Section 80-I. The Tribunal relied on previous decisions and legal principles to support its conclusions, providing detailed analysis for each issue.</description>
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