Court denies deduction of academic event expenses including coffee and cake costs from taxable income.

The Administrative Court dismissed the taxpayer's claim to deduct expenses related to a doctoral thesis defense, specifically rejecting costs for coffee and cake. The taxpayer argued these were necessary business expenses, but the court found they were purely social or ceremonial in nature rather than directly tied to the performance of duties. Consequently, the court ruled that such incidental costs do not meet the strict criteria for tax deduction under the Income Tax Act.