The Tribunal held that the Club expenses of employees was held to be allowable as business expenditure . ( AY. 2009 -10)
ACIT v. Chambal Fertilisers And Chemicals Limited. (2018) 61 ITR 33 (Jaipur) (Trib)
S. 37(1) : Business expenditure -Club expenses of employees was held to be allowable as business expenditure .