Limitation of interest expense deduction denied when company's own capital remains positive on balance sheet.

The Supreme Administrative Court allowed the taxpayer's claim to deduct interest expenses despite the company's negative equity without unlimited shareholders' capital injections. The court found that the company's own capital remained positive according to the 1994 tax year balance sheet, negating the restriction under the Business Income Tax Act. Consequently, the limitation provision could not be applied because the statutory condition regarding negative own capital was not met.