Expense by tenant on house property repairs cannot be included in ALV

In the present set of facts, we have noted that the AO had considered the impugned repair expenditure as annual rent in the hands of the assessee which was without any basis. As far as the assessee was concerned, the deduction @ 30% is like a standard deduction as prescribed u/s.24(a) of IT Act, not necessarily incurred towards repairs of the house property as held in the case of JB Patel & Co. 118 ITD 556. Therefore, the alleged allegation of the AO that at the same time this expenditure would have been claimed both by the owner as also by the  tenant has no legal basis, thus hereby over...