https://www.taxtmi.com/article/detailed?id=5764 Section 37(1) requires expenditure to be wholly and exclusively for business to be deductible; the assessee must prove nexus to the business. Funding higher education for an employee may be deductible where it directly enhances skills relevant to the enterprise and there is evidence of benefit or service commitment. Familial relationships, absence of a funding scheme, immediate departure after hiring, or allowance to pursue unrelated opportunities undermine the claim. Determinations are fact-dependent and do not mandate a universal employer policy. en-us Mon, 04 Aug 2014 10:45:26 +0530 Mon, 04 Aug 2014 10:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5764 Section 37(1) requires expenditure to be wholly and exclusively for business to be deductible; the assessee must prove nexus to the business. Funding higher education for an employee may be deductible where it directly enhances skills relevant to the enterprise and there is evidence of benefit or service commitment. Familial relationships, absence of a funding scheme, immediate departure after hiring, or allowance to pursue unrelated opportunities undermine the claim. Determinations are fact-dependent and do not mandate a universal employer policy. Articles Income Tax Mon, 04 Aug 2014 10:45:26 +0530 https://www.taxtmi.com/article/detailed?id=5764