Assessee had incurred an expenditure under its Trip Scheme for its dealers. Assessing Officer disallowed  expenditure on basis that entire trip of dealers was not for business purposes. Tribunal held that  in assessee’s own case for preceding assessment years had deleted similar disallowance holding that entire trip scheme was for purpose of expanding assessee’s business by encouraging dealers and distributors to achieve a specific target of purchase and, thus, scheme was closely linked to assessee’s business activity.Following  decision of Tribunal  disallowance is  rightly deleted by Commissioner (Appeals). (AY. 2014-15)