East African Community (EAC)

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26 documents
Title
Date
Uncommenced
Protocol 29 February 2016
Uncommenced
Treaty 1 February 2016
Uncommenced
Agreement 10 June 2015
Uncommenced
Protocol 1 April 2015
Uncommenced
Protocol 30 November 2013
Uncommenced
Protocol 23 August 2013
Uncommenced
Protocol 15 February 2013
Uncommenced
Protocol 28 April 2012
Act 3 December 2010
Act 3 December 2010
Act 3 December 2010
Act 3 December 2010
Act 3 December 2010
Uncommenced
Protocol 3 December 2010
Protocol 20 November 2009
Uncommenced
Protocol 13 September 2008
Uncommenced
Protocol 18 April 2007
Uncommenced
Protocol 18 April 2007
Uncommenced
Protocol 3 April 2006
Protocol 8 March 2004
Act 31 January 2004
Uncommenced
Protocol 29 November 2003
Uncommenced
Protocol 21 April 2001
Uncommenced
Protocol 13 January 2001
Treaty 30 November 1999
Legal expenses to recover rental premises are deductible as revenue expenditure when incurred in the ordinary course of business.
Tax law – income tax – deductibility of legal expenses – distinction between capital and revenue expenditure – legal expenses incurred to regain possession of business premises – whether such expenses are deductible in the production of income under section 14 of the Income Tax Act.
Judgment 1 January 1968