Held that the process of setting up of new stores was a continuous process, that every year some new stores were set up, that the assessee could not carry on its business in a store which was different from a store of a DP outlet and the expenditure incurred allowable as revenue expenditure.  Education Cess and secondary and higher education cess, allowable as deduction.  Employees Stock Option Plan  additional grounds admitted  and matter remanded.  (AY. 2012-13, 2013-14)