https://www.taxtmi.com/caselaws?id=64966 The assessee's appeal for a deduction claim for repairs based on Lease Agreement clauses was denied. The court held that substantial repairs, as per the Lease Agreement and section 24(1)(i), were the tenant's responsibility, not the lessor's, thus rejecting the deduction claim. Additionally, the disallowance of collection charges for the property was upheld as the rent was paid in advance without any collection expenses incurred, leading to the dismissal of the appeal in its entirety. en-us Wed, 06 May 1992 00:00:00 +0530 Fri, 11 Feb 2011 13:52:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64966 The assessee's appeal for a deduction claim for repairs based on Lease Agreement clauses was denied. The court held that substantial repairs, as per the Lease Agreement and section 24(1)(i), were the tenant's responsibility, not the lessor's, thus rejecting the deduction claim. Additionally, the disallowance of collection charges for the property was upheld as the rent was paid in advance without any collection expenses incurred, leading to the dismissal of the appeal in its entirety. Case-Laws Income Tax Wed, 06 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64966