What is the scope of the expression entertainment in clause (A) of section 115WB(2)?
The meaning of the word ‘entertainment’ in clause (A) of sub -section (2) of section 115WB is of wide import. It includes all expenditure in connection with exhibition, performance, amusement, game or sport, for affording some sort of amusement and gratification. 50. An employer has an exclusive training centre which is used to train its employees on various topics. Would any expenditure in the nature of food or beverages provided by the employer at such training centre to the employees attending the training be excluded from ‘fringe benefits’ by virtue of the exception provided by section 115WB(2)(B)(i) or (ii)? If an employer owns an exclusive training centre used to train its employees, such training centre shall be construed as an ‘office or a factory’ within the meaning of the exclusion provided in sub -clause (i) of clause (b) of sub -section (2) of section 115WB. Accordingly, any expenditure on food or beverages provided by the employer at such training centre to the employees i
