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(Re)Interpreting Singapore's deduction rules - clarifying the rule or charting a new course?
The BFC v Comptroller of Income Tax [2014] case is of particular interest as it makes yet another attempt to reconcile the seemingly conflicting provisions, sections 15(1)(c) and 14(1)(a). The Court’s interpretation of the relationship between sections 14 and 15 leaves us with more questions than answers.
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