Supreme Court of India
Sir Shadi Lal and Sons, Shamli v. Commissioner of Income-tax, Kanpur
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the foregoing reasons these appeals fail and are dismissed, but in the circumstances, without an order as to costs.
Judgment, page 8
From the headnote
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 undivided family, leased out a house owned by them. The 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 white washing, repairs of electric and sanitary fittings etc. at the
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