https://www.taxtmi.com/caselaws?id=24408 Deduction under section 24(1)(i) was held not allowable for repairs to let-out premises because the lease deed placed the repair liability on the lessee. The Court followed its earlier decision on the same question for a connected assessment year and upheld the revision under section 263. The issue was answered in favour of the Revenue and against the assessee, confirming that the claimed repair deduction could not be sustained on the facts and lease terms. en-us Tue, 12 Jan 1988 00:00:00 +0530 Tue, 19 Jan 2010 17:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24408 Deduction under section 24(1)(i) was held not allowable for repairs to let-out premises because the lease deed placed the repair liability on the lessee. The Court followed its earlier decision on the same question for a connected assessment year and upheld the revision under section 263. The issue was answered in favour of the Revenue and against the assessee, confirming that the claimed repair deduction could not be sustained on the facts and lease terms. Case-Laws Income Tax Tue, 12 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24408