Supreme Administrative Court dismissed appeal regarding tax deduction for business income based on specific statutory provisions.

The Supreme Administrative Court dismissed the applicant's appeal against the Tax Administration's decision to deny a tax deduction. The applicant argued that expenses related to business income should be deductible under the Business Income Tax Act, but the court found the claimed expenditures did not meet the strict statutory requirements for deduction. Consequently, the court upheld the original decision, ruling that the expenses were not eligible for the tax relief claimed.