Ordered that the judgment is affirmed insofar as appealed from, with costs to the respondent New York State Division of Housing and Community Renewal.
The petitioner's opposition to the rent overcharge complaint at issue rests solely on its contention that the building in which the subject dwelling unit is located became exempt from regulation under the Emergency Tenant Protection Act (L 1974, ch 576, § 4, as amended [ETPA]) by reason of its substantial rehabilitation...
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