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of <h1>Section 28 widens deductible expense relief by removing 'wholly and exclusively' test and allowing apportioned business-use deductions</h1> The enacted Section 28 broadens deductible expense relief compared with the original clause by removing the 'wholly and exclusively' threshold in subsection (1), allowing deductions for assets 'used for the purposes of the business or profession' subject to apportionment for mixed use under subsection (2). The Act expressly adds current repairs to machinery, plant and furniture and refines tenant repair relief to require an undertaking to bear repair costs. The Act replaces 'not being capital expenditure' with 'not being in the nature of capital expenditure,' a drafting refinement likely affecting classification disputes; apportionment by the Assessing Officer and evidentiary risks remain central.
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