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    <title>1997 (7) TMI 83 - DELHI High Court</title>
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    <description>The court ruled in favor of the assessee, holding that deductions for repairs should align with rule 1BB and the valuation method should follow the rent capitalization approach. The judgment clarified the methodology for wealth tax assessment, favoring the assessee&#039;s position on the multiplier application and deductions.</description>
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    <pubDate>Fri, 25 Jul 1997 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=17229</link>
      <description>The court ruled in favor of the assessee, holding that deductions for repairs should align with rule 1BB and the valuation method should follow the rent capitalization approach. The judgment clarified the methodology for wealth tax assessment, favoring the assessee&#039;s position on the multiplier application and deductions.</description>
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      <pubDate>Fri, 25 Jul 1997 00:00:00 +0530</pubDate>
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