We are manufacture of chemicals ( like colours). we some sports items give to one trust with company logoes, who is running sport club, and its player are joint some distric and state leval sport compition.  we are claim as a advertisement exps. officer can disallowing this amount of exps. 

The Income Tax Department may scrutinize advertisement expenses, especially for a chemicals firm donating sports items, as it may not directly align with the firm’s core business. Robust documentation is critical.

please advice