<i><font face="Times New Roman" size="2">Income tax Decree 1975, (SMCD 5) s.4, 4A,5 and 11(1): Determination of assessable income for taxation purposes-whether plaintiff is entitled to deduct the company's expenses wholly exclusively and necessarily incurred in its television business from an interrelated source of income namely interest income- Aggregate income of a corporate body derivable from two or more sources could be subject to tax income. Interpretation of statutes- Tax statutes to be construed strictly with no implications. </font></i><br>