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Deduction for business expenditure
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.... 32. (1) The amount of business expenditure referred to in section 30 shall be the aggregate of the amount of,- (a) the operating expenditure referred to in se....
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....the business carried on by the person during the financial year. (2) The provisions for deduction of capital allowances referred to in sub-section (1) shall apply, whether or not the person h....
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