6/1/2009

Board of Special Commissioners - Cases

Case No. 20/71   Decided: 11 March, 1972 previndexnext


Purchase of technical publications and maintenance of study at home are deemed by the Board not to be deductible expenses

Appellant, a lawyer by profession, claimed that expenses incurred in the purchase of legal publications and maintenance of a study at his home constituted allowable deductions.

The Board held that these expenses were not incurred pursuant to a condition of employment or service. They were of a private nature and were, therefore, not admissible as deductions.


An appeal was entered before the Court from this decision (see case no. 89).

 

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