1. Whether the cost of computer expenses and related
software expenses are deductible expenditure under
Section 15(1) read together with Section 16(1)(b) of the
Income Tax Act;

ii. Whether interest expense on loans advanced to related
parties for the purposes of procuring raw materials from
Uganda is deductible under Section 15(1) read together
with Section 16(1)(a) of the Income Tax Act;

iii. Whether bad debts written-off in relation to defaulted
debts by non-resident customers is deductible under
Section 15(2)(a) of the Income Tax Act;

In view of the foregoing, the Tribunal upholds the
Respondent's Assessments and hereby dismisses the Appeal
with no orders to costs.