https://www.taxtmi.com/caselaws?id=241383 The Tribunal dismissed the revenue's appeal and upheld the CIT (A)'s decision to delete the disallowance of staff training expenses. The training was deemed necessary for the call center/BPO division's business operations and not capital expenditure. The Tribunal found the expenses were incurred wholly for business purposes, specifically for voice accents training required for call center and BPO services. Previous judgments supported the view that such expenses were revenue in nature. Therefore, the training expenses were considered essential for business operations and classified as revenue expenditure. en-us Fri, 08 Mar 2013 00:00:00 +0530 Mon, 23 Dec 2013 10:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241383 The Tribunal dismissed the revenue's appeal and upheld the CIT (A)'s decision to delete the disallowance of staff training expenses. The training was deemed necessary for the call center/BPO division's business operations and not capital expenditure. The Tribunal found the expenses were incurred wholly for business purposes, specifically for voice accents training required for call center and BPO services. Previous judgments supported the view that such expenses were revenue in nature. Therefore, the training expenses were considered essential for business operations and classified as revenue expenditure. Case-Laws Income Tax Fri, 08 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241383