https://www.taxtmi.com/caselaws?id=800222 Recruitment and training costs in an IT-enabled services business are revenue expenditure where they are recurring and create no owned or transferable capital asset; continued training benefits alone do not create a capital-field advantage. Internet access, satellite-link and telephone payments used for daily operations are likewise revenue expenses when they confer no ownership or proprietary interest in communication infrastructure. Reimbursement of expenses to a holding company does not attract tax deduction for contractual work or related disallowance unless a contract, contractor-contractee relationship, consideration for work, or income element is established. The specified outlays therefore remain allowable as revenue expenses. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800222 Recruitment and training costs in an IT-enabled services business are revenue expenditure where they are recurring and create no owned or transferable capital asset; continued training benefits alone do not create a capital-field advantage. Internet access, satellite-link and telephone payments used for daily operations are likewise revenue expenses when they confer no ownership or proprietary interest in communication infrastructure. Reimbursement of expenses to a holding company does not attract tax deduction for contractual work or related disallowance unless a contract, contractor-contractee relationship, consideration for work, or income element is established. The specified outlays therefore remain allowable as revenue expenses. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800222