Rent, rates, taxes, repairs and insurance for buildings

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..... for buildings. 30. In respect of rent, rates, taxes, repairs and insurance for premises, used for the purposes of the business or profession, the following deductions shall be allowed- (a) where th .....

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..... s ; (c) the amount of any premium paid in respect of insurance against risk of damage or destruction of the premises. 1[Explanation.-For the removal of doubts, it is hereby declared that the amount .....

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