Tribunal held that the Trade price protection which was offered to distributors on handsets allowable as deduction on the principle of commercial expediency . ( AY.2011-12)
Nokia India Pvt. Ltd. v. Add. CIT (2020) 82 ITR 16 ((SN)(Delhi) Trib)
S. 37(1) : Business expenditure – Distributor – Trade price protection- Commercial expediency – Allowable as deduction .