Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1981 (6) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... otel 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 show that the tenant has undertaken the repairs. It appears that certain witnesses we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nant was allowed repair expenditure will not show that the tenant has agreed to repair. This is admittedly a case of oral lease. There is no specific evidence to show that there is any undertaking by the tenant for suffering the cost on repairs. That is the effect of the oral evidence. So the ordinary inference is that the landlord is to be allowed the notional 1/6th for repairs because the eviden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates