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2003 (11) TMI 284 - AT - Income TaxExtract: .......pair. Under these clauses, the tenant cannot be said to have undertaken to carry out the repairs. In our opinion, therefore, the assessee is entitled to the allowance under section 24(1)(i). We hold accordingly and allow the ground. 12. In the result, the appeal by the Department is allowed and the Cross Objection by the assessee is partly allowed.
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