Paragraph G: The commissioner is allowed to allow deductions he considers just and reasonable representing the diminution of value of any implements, utensil or similar implement that is not machinery because machinery will have enjoyed paragraph 2 deductions
Paragraph H allows withdrawals of subscription/annual fee paid by the taxpayer to a trade association or club, which has made election under sec22 for its income to be taxed
Paragraph M allows deduction of income from a mining company
Paragraph N allows deduction of expenditure incurred by a person for purposes of research carried on by him or if that deduction is for-
-A sum paid to a scientific research institution that is dully approved by the commissioner as having the object of undertaking scientific research related to class of business to which the business relates
Paragraph 3.Sum paid by University, college or research institution approved by the commissioner for scientific research related to class of business to which that business belongs
Kenya Meat Commission v Income Tax Commissioner
The appeal by the taxpayer against the commissioners refusal to allow a deduction of 200,000 made by the appellant as a donation to the Kenya National Fund on condition that the money be used for research or other work that will benefit the Kenya beef and mutton industry.
HELD: Appeal be allowed because the donation incurred by the taxpayer not only wholly and exclusively for the production of its income but also for the purpose of trade carried on by the taxpayer within the meaning of section14(2) b of the E.A.I.T.M.A now replaced by section 15(2) N of the Kenya Income Tax Act.
T Ltd vs. Income Tax Commissioner
The appellant carried on certain surveys including both thermal and power production. It was disallowed on grounds that none was on scientific research. On appeal it was held that it be partially allowed because expenditure on thermal generation schemes and transmission lines was not on scientific research but that on hydroelectric was an activity in natural science and was clearly scientific research.
Paragraph P allows deduction of expenditure on advertising and marketing.
Paragraph R allows deduction of amount of emoluments from the employment of a non-citizen individual under specified circumstances.
Para S allows deduction of expenditure of a capital nature by a person on legal costs and incidental expenses relating to issues of share, debentures or other securities.