https://www.taxtmi.com/caselaws?id=60393 An owner of house property let on an oral lease for use as a hotel remained entitled to the statutory one-sixth deduction for repairs because there was no reliable evidence that the tenant had assumed the repair burden. The tenant's separate allowance of repair expenditure in its own business assessment was irrelevant to the landlord's entitlement. In the absence of proof shifting the obligation to the tenant, the ordinary inference from the arrangement and surrounding facts was that the landlord continued to bear repair costs, so the deduction applied. en-us Wed, 24 Jun 1981 00:00:00 +0530 Wed, 05 Jan 2011 11:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60393 An owner of house property let on an oral lease for use as a hotel remained entitled to the statutory one-sixth deduction for repairs because there was no reliable evidence that the tenant had assumed the repair burden. The tenant's separate allowance of repair expenditure in its own business assessment was irrelevant to the landlord's entitlement. In the absence of proof shifting the obligation to the tenant, the ordinary inference from the arrangement and surrounding facts was that the landlord continued to bear repair costs, so the deduction applied. Case-Laws Income Tax Wed, 24 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60393