1979 (11) TMI 167

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.... annual value was not allowed as a deduction for repairs. The AAC did not agreed with the ITO. He held that the tenant had not undertaken to bear the cost of repairs. So he directed that 1/6th be allowed for repairs. Hence the two departmental appeals. 2. The relevant clause in the lease deed is as follows: "5.The tenant shall maintain the building fixtures and fittings himself/themselves at his/their cost without any deduction and for that purposes shall paint and do snowcem washing periodically once in two years. The tenant shall replace all fittings and fixtures which get damaged during his/their occupation. 6. The tenant shall keep the building insured at their cost against free and civil commotion for a sum sufficient to cover the m....

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....sfactorily the statutory obligation of maintenance provided in s. 108(m) of Transfer of property Act, particularly in the case of a building which is new. That is perhaps the reason why this is expressly clarified that maintenance in this case will include also painting and snowcem washing once in a period of two years. 3. 'Repair' means something more than maintenance. We need not go on quoting dictionary authorities to explain what repair means. It is all well understood that repairs involves also an element of renewal. Cl.5 does not cast any obligation on the tenant, for such renewal in case of damage of the building. We need only round up our discussion on this question of repair or maintenance by stating that in English language in wh....