c) Section 33(1) of Income Tax Act 1967 states the general deduction test for income: "... all outgoings and expenses wholly and exclusively incurred during that period by that person in the production of gross income from that source..." Many cases have been brought to court to decide whether a particular expense fulfils the requirement of Section 33(1) above. Required: Explain one case law related to deductibility of expenses. Your explanation should include the title of the case, the facts of the case, the decision of the court and the justification given by the court