https://www.taxtmi.com/caselaws?id=181036 The court dismissed the revision petition challenging the restoration of a cow-shed and a bath-room under Section 8 of the Madras Buildings (Lease and Rent Control) Act. It upheld the lower courts' decisions, emphasizing the distinction between repair and reconstruction, and the determination of amenities based on the specific facts of the case. The court concluded that the destroyed parts constituted amenities and not necessities, affirming the importance of factual analysis in such matters. en-us Fri, 27 Sep 1957 00:00:00 +0530 Wed, 06 Apr 2016 10:47:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181036 The court dismissed the revision petition challenging the restoration of a cow-shed and a bath-room under Section 8 of the Madras Buildings (Lease and Rent Control) Act. It upheld the lower courts' decisions, emphasizing the distinction between repair and reconstruction, and the determination of amenities based on the specific facts of the case. The court concluded that the destroyed parts constituted amenities and not necessities, affirming the importance of factual analysis in such matters. Case-Laws Income Tax Fri, 27 Sep 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181036