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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deductions for business premises expenses allow rent, rates, repairs and insurance as allowable business deductions.</h1> Deductions are permitted for premises used for business or profession: rent paid by a tenant and repair costs borne by a tenant who undertakes repairs; current repairs paid by an occupier other than a tenant; sums paid as land revenue, local rates or municipal taxes; and premiums paid for insurance against damage or destruction of the premises. Repair amounts do not include capital expenditure.

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