(a) What are the general permission and the general limitations?

(b) What effect do the words to the extent to which have in the operation of s DA 1 and s DA 2?

(c). What tests have the courts used to ascertain whether or not there is a sufficient nexus between an expenditure or loss and s DA 1?

(d). Discuss the various tests developed by the Courts for distinguishing between revenue and capital expenditure and losses.