https://www.taxtmi.com/caselaws?id=68017 A house-property deduction for repairs was available where the tenancy terms required the tenant only to preserve the premises and make good damage from neglect, without assuming ordinary repair costs. In the absence of a contractual shift of that burden, the statutory duty under section 20 of the Rajasthan Premises (Control of Rent & Eviction) Act, 1950, kept the obligation to maintain the premises in good and tenantable repair on the owner. On that basis, the assessee was entitled to the statutory deduction of one-sixth of the annual letting value under section 24(1)(i)(a) for repairs. en-us Thu, 20 Jun 1991 00:00:00 +0530 Wed, 16 Mar 2011 14:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68017 A house-property deduction for repairs was available where the tenancy terms required the tenant only to preserve the premises and make good damage from neglect, without assuming ordinary repair costs. In the absence of a contractual shift of that burden, the statutory duty under section 20 of the Rajasthan Premises (Control of Rent & Eviction) Act, 1950, kept the obligation to maintain the premises in good and tenantable repair on the owner. On that basis, the assessee was entitled to the statutory deduction of one-sixth of the annual letting value under section 24(1)(i)(a) for repairs. Case-Laws Income Tax Thu, 20 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68017