Held that the assessee-company, engaged in the business of manufacturing automobiles and auto parts, paid marketing support expenditure to its AE for enhancing its technical strength and marketing support, since assessee had explained the nature of such expenses in detail and had filed necessary documentary evidences to prove that such expenses had been incurred wholly and exclusively for purpose of business, hence, the expenditure was allowable as business expenditure.  Tribunal also held that the remuneration paid by the assessee-company to its directors as per the board resolution was an allowable expenditure.  (AY. 2016-17)