Tax court dismissed deduction of computer series purchase for a computer repair business owner.

The Administrative Court dismissed the taxpayer's claim to deduct the purchase cost of the 'Tekniikan Tietokeskus' computer series. The taxpayer, operating a computer repair business, argued the expense was necessary for business operations, while the tax authority contended the purchase was for personal use. The court ruled that the assets were primarily for private purposes and thus not deductible under the Income Tax Act.