Student tuition expenses at a non-qualifying institution are not deductible under the Income and Wealth Tax Act.

The Administrative Court dismissed the taxpayer's claim for a tax deduction based on tuition fees paid at the Radio and Television Institute. The taxpayer argued that these expenses should qualify under Section 36 of the Income and Wealth Tax Act, but the court found the institution did not meet the statutory definition of a qualifying educational establishment. Consequently, the deduction was rejected because the specific conditions required by the law were not satisfied by the type of school attended.