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interest, if interest exp for: co <= RM10000 p.a indv <=RM6000 p…

- - - - only BUSINESS portion can be deduct
        (cost of investment/money borrowed) x expense
        =interest to be restricted (add back)
        
        investment + loan > money borrowed
        
        whole interest not deductible
        
        investment + loan < money borrowed
        
        interest expense related to investment not deductible
- - - - interest income = taxable on receipt basis
    - - interest expense= deductible when interest payable
- - - - interest income = taxable when interest is due to be paid by borrower
    - - deductible when interest is due to be paid in the YA that interest is payable