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Section 30(a) pgbp

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(Querist)
13 June 2013 for the owner, ONlY the cost of CURRENT REPAIR can be claimed u/s 30 and 31.. but for the tenant its mentioned that 'COST OF REPAIRS' can be claimed (current or not isn't specified).. so does it mean that the arrears of repairs of earlier years can be claimed by the TENANT under this section?
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CA PARAS BAFNA

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CA PARAS BAFNA (Expert)
17 June 2013 No, because tenant claims the expenditure under the head of Business Income. For computing the business income, income or expenditure relevant to previous year can only be considered except the exceptions provided in the Act ( Like Section 43B) .
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