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    <description>The Tribunal ruled in favor of the assessee, allowing the appeal and directing that electricity charges should be deducted from the gross rent for computing the annual letable value of the property. The decision was based on legal precedents and consistent practice of allowing such deductions, contrary to the Assessing Officer&#039;s disallowance upheld by the CIT(A).</description>
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      <description>The Tribunal ruled in favor of the assessee, allowing the appeal and directing that electricity charges should be deducted from the gross rent for computing the annual letable value of the property. The decision was based on legal precedents and consistent practice of allowing such deductions, contrary to the Assessing Officer&#039;s disallowance upheld by the CIT(A).</description>
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