https://www.taxtmi.com/caselaws?id=56654 A deduction for repairs in house-property income is available only within the statutory situations expressly covered by section 24(1)(i), namely where the owner or the tenant bears the repair cost. Where both landlord and tenants assume repair obligations under the lease deeds, the provision does not permit a cumulative deduction, and any gap in the language cannot be filled by judicial interpretation. The computation of income from house property remains a notional exercise, so deductions must stay within the statutory wording. On the facts discussed, the claimed repair deduction was not allowable. en-us Wed, 17 Mar 1982 00:00:00 +0530 Mon, 06 Dec 2010 11:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56654 A deduction for repairs in house-property income is available only within the statutory situations expressly covered by section 24(1)(i), namely where the owner or the tenant bears the repair cost. Where both landlord and tenants assume repair obligations under the lease deeds, the provision does not permit a cumulative deduction, and any gap in the language cannot be filled by judicial interpretation. The computation of income from house property remains a notional exercise, so deductions must stay within the statutory wording. On the facts discussed, the claimed repair deduction was not allowable. Case-Laws Income Tax Wed, 17 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56654