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Claim for deduction for repairs under section 24(1)(i) of the Income-tax Act, 1961. Analysis: The appeal concerned the assessee's claim for deduction for repairs under section 24(1)(i) of the Income-tax Act, 1961. The assessee, an individual owning properties in Faizabad and Lucknow, had let out a property in Lucknow to tenants. The lease agreements with the tenants specified the responsibilities for repairs, with the tenants responsible for maintenance repairs and the lessor responsible for major or structural repairs. The dispute arose regarding the deduction claimed by the assessee for repairs done by the tenants. The Income Tax Officer (ITO) disallowed the claim, which was upheld by the Appellate Assistant Commissioner (AAC). The assessee appealed against this decision. The assessee argued that since they had undertaken major repairs, they were entitled to the deduction under section 24(1)(i)(a). The department's representative contended that as both the assessee and the tenants had agreed to bear repair costs, the deduction was not applicable. The Tribunal examined the relevant provisions of section 24(1), which allow deductions for repairs based on whether the owner or tenant bears the repair costs. The Tribunal observed that the legislation did not cover situations where both parties shared repair responsibilities, leading to a gap in the law. Citing legal principles, the Tribunal held that it could not fill legislative gaps and supply missing provisions. The Tribunal emphasized that since both the assessee and the tenants had agreed to undertake repairs, neither sub-clause (a) nor sub-clause (b) of section 24(1)(i) applied to the assessee's case. It clarified that deductions under section 24 were to be interpreted within the specified clauses and could not be extended beyond them. Drawing a comparison with deductions allowed in business income computations under section 37(1), the Tribunal highlighted that the Income Tax Act did not provide similar provisions for house property income computations. Referring to a Supreme Court decision, the Tribunal concluded that the assessee could not claim deductions for repairs beyond the scope of section 24. Ultimately, the Tribunal dismissed the appeal, upholding the income-tax authorities' decision to disallow the deduction claimed by the assessee for repairs.
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