EXPENSES MUST BE INCURRED IN THE PRODUCTION OF INCOME- SECTION 15 INCOME TAX ACT CAP 470 LAWS OF KENYA

"All expenditure, therefore, necessarily attached to the performance of the operations which constitute the carrying on of the income-earning trade, would be deductible and also all expenditure which, though not attached to the trading operations of necessity, is yet bona fide incurred for the purpose of carrying them on, provided such payments are wholly and exclusively made for that purpose"