Treatment of expenditure on house repair and maintenance

As you said, accomodation is in the name of Spouse of employee whereas employee is getting reimbursement for House repair and maintenance. I think it is 100% taxable.

If the spouse directly receiving the amount as reimbursement, then we will have to check the terms of agreement. Usually it is the reponsibility of lessee to bear the repair cost. If this is the case, it will not be taxable in the hands of his spouse.