Rental income from let-out business premises cannot be increased...

Rental income from let-out business premises cannot be increased by relying on rent from a commercial property at a different location without credible evidence that comparable local premises command higher rent; the estimated addition was deleted. Salary paid to a family member remains allowable where business services were rendered, payments were consistent, and the recipient offered the income to tax; the disallowance was deleted. Interest on unsecured business borrowings may exceed secured bank-loan rates where flexibility, short-term repayment terms, ancillary borrowing costs and commercial expediency establish that the rate is reasonable; the interest disallowance was deleted.