what is the reason for following restricted expenses:

1) Expense not related to the production of the gross income.

2) Expense related to the production of the exempted income under the law .

3) any capital expenditure incurred during the tax year, except those which are deducted in accordance with the provisions of this law.

4) any amounts payable or paid as tax on income which is payable or paid either in Oman or in any other country for that period or for any other period.

5) any costs borne or losses incurred during that tax year where the costs were recovered , or the losses were compensated under a contract, insurance policy, court judgment or other.

6)Any amounts considered by the SGT not to be reasonable by reference to the value of the services rendered or other considerations relating to such services.

7) loss from the disposal of securities listed in Muscat Securities Market.