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2013 (12) TMI 1048 - AT - Income TaxStaff training expenses – Capital or revenue - Held that:- It is the business requirement of the assessee company to train the staff recruited for voice in UK and US accents which is necessary for operating call centre and BPO services, which is the business of the assessee company – Following Shriram Piston & Rings Ltd [2013 (5) TMI 729 - ITAT DELHI] – The expenditure is in the revenue field, which enhances the capacity of the employees, leading to improvement of the productivity and profits - The training expenses incurred for training of staff members for employing them in the business of the appellant is revenue in nature - Decided against Revenue.
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