While auditing the self·assessment report of category A and B business income taxpayers, thernTax Authority should relay on the tax policies, tax rules and tax principles of the country.rnDenying deduction for business expense which are incurred by the business income taxpayerrnwhile conducting its business activity by setting additional precondition may adversely affect therntaxpayer since by doing so it impose additional obligation and increase not only the tax burden ofrnthe taxpayer; but also it obliged the business income taxpayers to pay interest and penalty.