https://www.taxtmi.com/circulars?id=4593 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. en-us Wed, 10 Mar 1976 00:00:00 +0530 Thu, 31 Jul 2008 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4593 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. Circulars Income Tax Wed, 10 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4593