Celebration expenses

As far as i concerned there is no special rule in this regard.

But allowing the expenses for such celebrations depends on A.O depending upon the facts.

Its better to show under staff welfare expenses rather showing as separate line item

It is advisable to show it under the head Staff Welfare Expense.

Its better to show under staff welfare expense as such there is no rule for that but its good if you show under the head staff welfare expense.

All exp. related to staff entertainment  would be consider under staff welfare a/c. As per my concern no any rule is applicable for this

Rgds

S.S.RAWAT

Office Party it is come under staff welfare account.