Sir, one of my clients is a fertiliser dealer selling fertilisers and pesticides on retail and whole sale basis. The two supplier companies have taken for foriegn tour and spent Rs.25-00 lakhs and deducted tax under section 194-R. The dealer did not get any monitary benefit directly but it is for recreational purpose . How to account for the so called perquisites in the books of accounts and if we show it as receipt in books on credit side and under which head of expenses it is to be debited in books. Parteners were taken on tour since it is a  partnership firm. Will the IT Department allow the expenses  ? Whether the firm firm can claim the expenditure as business promotion expenditure ?