Exemption on company leased accomodation

Please Clarify,   Correct me if I am wrong,

Company is providing leased accomodation to employee and also paying HRA to the same employee.

No, HRA is not provided, but counted in gross salary and later shown as deducted in net salary.

when HRA is not provided how can it be counted in gross salary

Yes that is 1 question.

and 2nd question is whether employee who is not in receipt of any cash for the leased accomodation should pay tax on the full amount of lease value OR should get exemption to some extent like 10% of the salary etc.

there is calculation under the law, called Rent Free Accomodation.

The amount will be calculated as per Rule 3

which is:  Actual amount of lease rental paid or payable by the employer or 15% of salary whichever is lower as reduced by the rent, if any, actually paid by the employee.