Question 1
Shahirah Manufacturing Sdn Bhd (financial year end 31
December) constructed a three floor building, which was
completed and utilized for the purpose of its manufacturing
operation in 1<sup>st</sup> March 2011. The building used for
manufacturing purpose, except one-third of the first floor was
used as an office and showroom. The expenses incurred are as
follows:
RM
Cost of site 100,000
Demolishing existing building 40,000
Architect's legal fees for building 30,000
Construction works 360,000
Machinery 50,000
Cost of installing machinery 160,000
..compute the industrial building allowances for SMSB Bhd for the relevant years of assessment until
2013