Repair - Definition - Law Dictionary Home Dictionary Definition repair

Definition :

Repair, 'repair' may include replacement or even a renewal. All replacements or renewals need not necessarily be repairs covenant for repairs making lessee liable to execute all repairs except major repairs, tenant undertook substantial repairs, Sir Shadi Lal and Sons v. Commissioner of Income Tax, AIR 1988 SC 424: (1988) Supp SCC 42: (1988) 2 SCR 87.

The ideal of 'repair' may include replacement or even a renewal. But the converse may not be true. All replacements or renewals need not necessarily by 'repairs', Shadi Lal v. CIT, AIR 1998 SC 424 (427): 1988 Supp SCC 42. [Income Tax Act, 1961, s. 24(1)(i) (a) and s. 4(1)(i)(b)]

Repair, indicates the restoration to a good and sound condition of a structure which has been decayed or damages, Jiya Lal v. State of Uttar Pradesh, AIR 1981 All 72.