Malawi Revenue Authority2025-01-102024manualhttps://elibrary.mra.mw/handle/123456789/31This manual enables participants to understand taxation through decided cases. it demonstrate an understanding of the different bases of taxation, explains source as a basis of taxation, and determines income of a revenue nature or capital nature and determines allowable and non-allowable deductionenDomesticTaxCaseLawLearning Object