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    <title>Tenant Charges for Electricity and Water Not Considered Service Value, Supports Assessee&#039;s Case.</title>
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      <description>Valuation - Charges, which the appellant received from the tenants, on account of the actual consumption of electricity and water and which are further deposited by them to the respective departments, cannot be considered to be the value of the services being provided by them - prima facie case is in favor of assessee - AT</description>
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