Joffe & Co Ltd v Commissioner for Inland Revenue 1946 AD 157, Watermeyer CJ held (at 163
EXPENSES MUST BE INCURRED IN THE PRODUCTION OF INCOME- SECTION 15 INCOME TAX ACT CAP 470 LAWS OF KENYA
"All expenditure, therefore, necessarily attached to the performance of the operations which constitute the carrying on of the income-earning trade, would be deductible and also all expenditur...
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