Supreme Court · 1987 INSC 352 · Decided 27 November 1987
Sir Shadi Lal and Sons, Shamli v. Commissioner of Income-Tax, Kanpur
- Court
- Supreme Court of India
- Citation
- 1987 INSC 352 · [1988] 2 S.C.R. 87
- Case number
- CIVIL APPEAL No. 960/1975
- Decided
- 27 November 1987
- Bench
- M.H. KANIA, M.N. VENKATACHALIAH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 24(1)(i)(a), 24(l)(i)(b)
Headnote
B Income Tax Act, 1961: Section 24(1)(i)(a) and (b)-Tenant undertaking to 'bear cost of repairs'-Deduction towards cost of 'repairs'-Whether owner entitled to claim deduction on assessable income-Idea of 'repair' -Meaning of. Words & Phrases: 'Repair'-Meaning. c The appellants, a Hindu covenant in the lease deed stated that the tenant will maintain and keep the demised premises in good and habitable condition, tenantable, repair, execute all repairs including annual D white washing, repairs of electric and sanitary fittings etc. at the lessee's expenses, and that the lessors
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