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    <title>1981 (7) TMI 93 - ITAT BOMBAY-B</title>
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    <description>The tribunal upheld the order of the Appellate Authority for all five years, dismissing the appeals. The decision was based on the sound reasoning and legal authority presented by the assessee regarding the computation of Annual Letting Value, the applicability of the Rent Control Act, the validity of Municipal Corporation&#039;s valuation, and the preclusion from raising the issue based on previous decisions.</description>
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      <description>The tribunal upheld the order of the Appellate Authority for all five years, dismissing the appeals. The decision was based on the sound reasoning and legal authority presented by the assessee regarding the computation of Annual Letting Value, the applicability of the Rent Control Act, the validity of Municipal Corporation&#039;s valuation, and the preclusion from raising the issue based on previous decisions.</description>
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