Article 60 lists specific items that are strictly prohibited from being deducted from gross income. Non-deductible items include: (1) capital expenditures not otherwise permitted by law, (2) any income tax paid in Oman or abroad, and (3) costs or losses recovered through insurance or court judgments. Additionally, any amounts the Authority deems 'unreasonable' relative to services rendered are disallowed. Finally, losses from disposing of securities listed on the Muscat Securities Market are non-deductible. This Article safeguards the tax base by excluding personal, excessive, or already-compensated expenses and specific capital items.