| 6/1/2009 |
Bil-Malti
HOME
SERVICES
HELP
SEARCH
|
| Board of Special Commissioners - Cases |
| Case No. 24/58 |
Decided: 25 November, 1958 |
   |
|
Deduction in respect of travelling expenses is allowed by the Board - article 10, now 14, Income Tax Act
|
Appellant claimed that he ought to have been allowed deductions in respect of travelling expenses and depreciation to his car.
The Board was fully satisfied that appellant, a field representative, needed a car for the efficient carrying out of his duties. It was inconceivable that he should walk or use public transport when he continually had to visit a large number of places all over Malta and to attend daily at the factory situated miles away from his office. It agreed with appellant that the use of a car was a necessity for him, notwithstanding that it was not expressly laid down as a condition in his contract of employment.
An appeal was entered before the Court from this decision (see case no. 25).
|
|
|
|
|