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1998 (4) TMI 87 - MADRAS HIGH COURTExtract: .......man towards electricity charges, depreciation and repairs should be included in arriving at the amount to be disallowed under section 40A(5) of the Act and in so far as the expenditure by way of property tax is concerned, that cannot be a subject matter of ceiling under section 40A(5) of the Act. The Revenue shall be entitled to costs of Rs. 1,000.
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