During the  year the  assessee claimed deduction of club expenses incurred by directors of company. AO  disallowed the claim  on ground that said expenditure was of personal nature. CIT (A) allowed the claim . On appeal by the revenue the Tribunal held that  nexus of expenditure incurred at club with its business was established by assessee and, in absence of any tenable or cogent material to rebut or controvert same, disallowance made by Assessing Officer was not sustainable. (AY. 2011-12)