https://www.taxtmi.com/caselaws?id=209784 Recruitment and training expenses incurred in the ordinary course of business were treated as revenue expenditure because they improved employee efficiency, did not bring into existence any capital asset, and remained deductible despite any enduring advantage. Sales promotion were not disallowed where the record showed no non-business use and no basis for an ad hoc reduction, so the full claim was sustained. Depreciation on computers and their peripherals was allowed at the higher rate applicable to computers under the depreciation schedule, and the lower rate applied by the Assessing Officer was rejected. The appellate relief was thus sustained on all three issues. en-us Fri, 08 Apr 2011 00:00:00 +0530 Sat, 04 Feb 2012 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209784 Recruitment and training expenses incurred in the ordinary course of business were treated as revenue expenditure because they improved employee efficiency, did not bring into existence any capital asset, and remained deductible despite any enduring advantage. Sales promotion were not disallowed where the record showed no non-business use and no basis for an ad hoc reduction, so the full claim was sustained. Depreciation on computers and their peripherals was allowed at the higher rate applicable to computers under the depreciation schedule, and the lower rate applied by the Assessing Officer was rejected. The appellate relief was thus sustained on all three issues. Case-Laws Income Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209784