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    <title>2014 (5) TMI 585 - RAJASTHAN HIGH COURT</title>
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    <description>The court held that the Ruler is only exempt from tax on the annual value of the palace parts in his actual occupation. The earlier Division Bench judgment in Maharawal Laxman Singh Vs. C.I.T. was upheld, overruling the later judgment in C.I.T. Vs. H.H. Maharao Bhim Singhji. The case was referred back for further proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=247658</link>
      <description>The court held that the Ruler is only exempt from tax on the annual value of the palace parts in his actual occupation. The earlier Division Bench judgment in Maharawal Laxman Singh Vs. C.I.T. was upheld, overruling the later judgment in C.I.T. Vs. H.H. Maharao Bhim Singhji. The case was referred back for further proceedings.</description>
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