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There are specific rules where entertainment expenses are deductible up to a certain extent. There must be a fair business reason for the expenses to be considered deductible - eg: expenses for a team building activity can be deductible up to a specific percent, whatever is above the treshold will not be deductible, because you shouldn't reduce the taxable profit by expenses which do not have a strong business reason.
I think entertainment expenses are deductible in case if expenses are made necessarily by management.
It is based on the nature of business you are carrying on.
If your business is itself of entertaining then it is allowed fully
In other cases it is allowed to the extent of 50%
It is deductible to certain extent only.
