Write a report on this significant case "trust power ltd vs commissioner of inland revenue" allocated to you on the topic of deductions that has established guidelines for the Commissioner of Inland Revenue (CIR) and the Courts to determine if a particular deduction can be claimed. In your report you need to provide:

Analysis of the guidelines established by the Court/s. Support your analysis by referring to other cases used in the judgement and any other commentary on the case from media sources and journal articles.