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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Entertainment expense - providing foods to clients and customers ...


Business Entertainment Expenses Allowed: Client Meals and Club Memberships Permitted Without Allegations of Improper Conduct.

April 25, 2018

Case Laws     Income Tax     AT

Entertainment expense - providing foods to clients and customers as a part of business courtesy - membership in the club on behalf of assessee-company - There is no allegation of the AO that the above expenses have been incurred by assessee in unauthorized manner - Irrespective of the amount, expenses allowed. - AT

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