Self-Paid Commissions as Deductible Property Gains Tax Expense

The case concerns the calculation of property gains tax, specifically whether self-paid commissions constitute deductible expenses under Article 11(1)(c) of the Property Gains Tax Act, where the taxpayer did not enter into a brokerage agreement with a third party. The court ruled that self-paid commissions are not eligible as deductible expenditures for calculating the taxable property gain.