Our officers received a welcome party from our business partner. The officers use taxi fare from our company to the venue. Is that taxi fare applicable for entertainment expense? Furthermore, that whole expense for the welcome party is owed by our business partner.
There is no problem regarding a simple deduction (travel expense) other than entertainment expense.
The business partner incurred the expense of the welcoming party and your company incurred nothing for that so it is not applicable for entertainment expense.
But if your company will entertain the clients to the venue of the welcome party, the taxi fare will fall into entertainment expense.