My client is running a factory in proprietorship. He is manufacture of agricultural based implements and machinery for former. Our factory is out of city around 10 kilometers from city. My client is running a canteen in factory by providing free cost of food to their employees and customer [ Free of cost both employees and Customers] Food to their employees [ Tea, coffee, morning tiffen , lunch, and snacks evening to employee] and customer lunch tea and coffee providing who are visit to purchase of machinery or implement in factory at free of cost. How to account it whether it is canteen expenses or food expenses or staff welfare expenses pl suggest it sir