Training expense deductibility: statutory obligation for basic apprenticeship training qualifies as business deduction; voluntary practical schemes excluded. Expenditure incurred by employers to provide basic apprenticeship training required by the Apprentices Act is deductible as business expenditure because the Act imposes a statutory obligation to provide such training facilities; recurring costs of compliance therefore qualify as deductions. Payments for practical training under voluntary schemes like the Practical Training Stipends Scheme and PAT are not deductible, as no statutory obligation to incur those expenses exists.