| 22/8/2008 |
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| Board of Special Commissioners - Cases |
| Case No. 12b/50 |
Decided: 13 November, 1950 |
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The Board did not allow a deduction for expenses incurred in excess of a subsistence allowance as these were considered to be of a domestic nature - article 10(1), now 14; article 11(a) now 26; article 22(2), now repealed, Income Tax Act
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Taxpayer complained that he had not been allowed expenses that had been incurred in excess of his subsistence allowance. Since the allowance was not adequate appellant claimed that the said expenses had been incurred wholly and exclusively in the production of the income and were, therefore, deductible.
The Commissioner maintained that according to article 11(a) of the Income Tax Act "no deduction shall be allowed in respect of domestic or private expenses".
The Board noted that the same point had been decided before and it had been held that expenses of a private or domestic nature were not an allowable expense. Besides, the standard of living of each individual had no bearing on the deductibility or otherwise of an expense.
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