That the assessee having produced the ledger in respect of entertainment expenses where details of such expenditure had been inserted and submitted that the expenditure was genuine and recorded in its books of account, the assessee had produced sufficient evidence in support of its claim in respect of entertainment expenses. The order passed by the Commissioner (Appeals) did not call for interference. Tribunal also held tha  there was no infirmity in the factual finding given by the Commissioner (Appeals) deleting the addition on the issue of the arm’s length price and adjustment thereon rejecting the computation of the arm’s length price by the Transfer Pricing Officer. (AY.2014-15)