2)INCOME TAX 22-23

Repairs to Building: Assessee is running the business from a rented house and according to the agreement, he need not spend the money for repairs since as per the agreement only owner is responsible for repairs, so it is not allowed as deduction.
i) Current repairs for rented building: It is not allowed as deduction.
ii) Capital repairs for rented buildings: It is allowed as deduction.
iii) Capital expenditure repairs for rented building: Though assessee is not the
owner of the building, but still as a tenant he can claim repairs on buildings.
Can anyone explain the reasons?