1979 (2) TMI 20 - BOMBAY HIGH COURT

Extract:
....... such training was undoubtedly closely related to the profit earning process, and, therefore, in our view, that would always be allowable as revenue expenditure. In this view of the matter, the question referred to us must be answered in the affirmative and in favour of the assessee. The assessee to get the costs of this reference from the revenue.