Disallowances under section 37 case laws

[Suthesh Nair]

Dear Sir/ Madam

We are looking out towards case laws of either Madras High Court or Supreme Court towards disallowances under section 37 . Treating of Training expenses as Capital expenditure instead of Revenue

[Ganeshan Kalyani]

Search in Indian Kanoon for free.

[DR.MARIAPPAN GOVINDARAJAN]

What is the type of training you received and paid?

AI Summary

Section 37 classification of training expenses determines whether costs are revenue deductible or must be treated as capital. Disallowance under section 37 turns on whether employee training costs are revenue deductible or capital in nature; recurring or skill-maintenance expenses lean toward revenue treatment, while training conferring enduring benefits or creating capital-like advantages is treated as capital and disallowed. The essential question is application of judicial criteria distinguishing capital from revenue character for training expenditures.