1981 (6) TMI 53 - AT - Income Tax

Summary

The appeal was regarding the entitlement of the assessee, a landlord of a property let out for running a hotel, to claim 1/6th for repair expenses. The ITAT Calcutta allowed the claim as there was no evidence that the tenant had undertaken the repairs. The appeal was allowed in part, and 1/6th for repairs was allowed to the landlord.