Hello, I need answers for this tutorial

1. What are the general provisions stipulated for deductions under S.33 ITA 67

2. Laven S/B incurred an advertising cost of RM36,000 to send a congratulatory message to a football team for winning the Tenaga Cup 2018. The company also wanted to promote its name and expertise in the interior decoration at the same time. the company name, services and logo was embossed in the advertisement. The company advertised by using media and vans. Can the expense be deductible?

3. May S/B is a company selling electrical goods. The company gave promotional gifts of electrical goods costing of RM80k to suppliers in conjunction of its annual dinner held for the employees. The promotional goods does not have any company logo on them. The company however claimed the full amount as deductibles under S. 33(1) of the ITA. How much can the company actually claimed?

4. Can the cost of acquiring & maintaining websites claimed as tax deductibles? Why and how?

5. A firm made an advance payment to a salesperson who had served the company for five years to be set off against his commission. It was customary to give such advance to meet entertainment & traveling expenses. They salesman later disappeared. Can the advance be claim as deductibles?

6. A manufacturing company engages an engineer in the technical department. He is paid a remuneration of RM100k but 40% of it is related to reimbursement. The company paid RM19 as his EPF contribution and claimed it as deductible. Is it allowable?

7. You are a tax accountant which gives advice on how to legally minimized income tax. Is your fee is deductible?

8. Fatimah was an accounting clerk in Kiddy's S/B in 2020. The manager noticed that three cheque were missing and later discovered that she had cash the cheque by forging the manager's signature for RM12k. Can Kiddy's claim the RM12k as outgoing expense?

9. Wong & Khoo C.A had acquire "key-man" insurance for them in the amount of RM100k and RM50k respectively. Wong died in a car accident and the firm received RM100k from the insurer. Is the amount received from the insurance company taxable?