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Business
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| Number of pages / Number of words: |
5 / 1221 |
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if an expense is deductible under s14 but is prohibited under s15, this expense is not deductible. S15(1)(a)-(p) is the list of expenditures that are specifically prohibited. Therefore, for an expense to be deductible it has to satisfy s14 and not be prohibited under s15.
We shall now discuss certain expenses that violate s14 and s15, but is deductible due to provisions in the Act and concessions given by the Comptroller...
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S15(1)(a)-(p) is the list of expenditures that are specifically prohibited. Therefore, for an expense to be deductible it has to satisfy s14 and not be prohibited under s15.
We shall now discuss certain expenses that violate s14 and s15, but is deductible due to provisions in the Act and concessions given by the Comptroller...
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