Company transformed it’s dealerships to one- stop shop for sale of its products and providing all related facilities of financing, insurance, auto-card, purchase and sale of used cars, etc. AO made ad-hoc disallowances holding same to be relatable to/ towards sharing of Assessee’s resources with other group companies. CIT(A) upheld order of AO. Allowing the appeal of the assessee, the Tribunal held that   there was no material brought on record to controvert  plea of assessee that they have provided support to Insurance subsidiaries due to its business exigency rather than supporting said companies and it was in best interests of MSIL to do so for maximizing their profits, as such related cost was allowable business expenditure for company. Accordingly  expenditure being business expenditure would have to be allowed as deduction. (AY. 2008 -09)