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    <description>The Court upheld the Tribunal&#039;s decisions, ruling in favor of the assessee against the department in both appeals. The judgments clarified the eligibility of depreciation deductions for charitable institutions and highlighted the significance of factual considerations in determining expenses and salary payments.</description>
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      <description>The Court upheld the Tribunal&#039;s decisions, ruling in favor of the assessee against the department in both appeals. The judgments clarified the eligibility of depreciation deductions for charitable institutions and highlighted the significance of factual considerations in determining expenses and salary payments.</description>
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