1981 (6) TMI 53

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.... whether the assessee, a owner of house property let out to a tenant for running a hotel is entitled to 1/6th for repair. The ITO disallowed it because he said that the repair expenses has been allowed in the hands of the tenant. The AAC refused it on the ground that there is nothing to show that the landlord has undertaken for the repairs. 2. The lease is an oral one. There is no evidence to s....