Guys, got some tax questions here

1) Initial Allowance can be claimed if for asset purchased and disposed during the year, but there will also be drawback on allowance previous claimed unless commercial justification can be provided. So I include BA and BC in the same year?

2) When a company sells the goods to its branch in Thailand at RM650000 when the market price is RM700000, should the company include RM650000 or RM700000 in the gross income? (subsequently the company will sell the goods to Thai consumers at RM700000) Does transfer pricing applies here?

3) I don't really understand about interest restriction. S33(2) will not apply where the interest does not exceed RM6k for individuals and RM10k for companies. So what happens when interest restriction does not apply? The non-business portion be deductible as business expenses?

4) Can a normal trading business deduct legal expenses incur in renewing financial loan? I know that legal expenses incurred in obtaining first loan is not deductible as it secures an enduring advantage but what about subsequent renewal of the loans?

5) What if entertainment is provided mainly to employees, but it is also provided to suppliers at the same time, but main purpose of the entertainment (example, annual dinner) is for employees.

6) If the spouse has income, let's say from rental, but after deducting rental expenses, she ends up with Nil Total income, can she elect for Joint assessment with her husband?

Thanks