Petitioner failed to establish its entitlement to the specific deduction it claims (Administrative Code of City of NY § 11-529 [e]). The Tax Appeals Tribunal's determination that the claimed deduction is nondeductible under Administrative Code § 11-507 (3) and 19 RCNY 28-06 (d) (1) (i) (A) is supported by substantial evidence and has a rational basis in the law. No exception applies to make the claimed deduction properly...
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