Trade Price Protection (TPP) was extended to distributors to counter change in prices of handsets by competitors, life of model, market demand of model etc. .Same was offered to protect distributors against probable loss that they may suffer due to fall in prices of handsets . Besides, Trade Price Protection was offered to distributors on handsets which had not been subjected to trade offers/discounts . Allowing the appeal the Tribunal held that since this expenditure had been incurred wholly and exclusively for business, it would be allowable as revenue expenditure . (AY. 2010 -11 )