Tax Authority Denies Extra Repair Deduction; Taxpayer Eligible for Proportionate Deduction for Remaining Months Under Rental Income.

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....Disallowance of repairs and maintenance - Disallowance made on account of repairs and maintenance by holding that assessee had already given flat deduction @30% of rental income towards repairs under head ‘income from house property’ and no further deduction is eligible to the assessee - Deduction has been given only for 5 months - assessee is entitled for proportionate deduction for the remaining period of seven months.....