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    <title>2018 (9) TMI 665 - BOMBAY HIGH COURT</title>
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    <description>The Court held that the challenge to the Tribunal&#039;s order regarding the inclusion of electricity charges in the assessable value of renting immovable properties was not maintainable in the present jurisdiction. The Court clarified that issues of valuation for assessment purposes fall outside its jurisdiction, emphasizing the need for challenges on such matters to be addressed at a higher judicial level. The Appeals were deemed not maintainable, with the suggestion for the Revenue to seek recourse at the Supreme Court for further resolution.</description>
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      <link>https://www.taxtmi.com/caselaws?id=366929</link>
      <description>The Court held that the challenge to the Tribunal&#039;s order regarding the inclusion of electricity charges in the assessable value of renting immovable properties was not maintainable in the present jurisdiction. The Court clarified that issues of valuation for assessment purposes fall outside its jurisdiction, emphasizing the need for challenges on such matters to be addressed at a higher judicial level. The Appeals were deemed not maintainable, with the suggestion for the Revenue to seek recourse at the Supreme Court for further resolution.</description>
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      <pubDate>Mon, 03 Sep 2018 00:00:00 +0530</pubDate>
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