Hi Deepak,
SAP trans. TPM10 is used usually to carry out reversal postings of flows, including derived transactions. though there are prerequisites for this purpose - you need to make sure that certain flows are relevant for reversal - they should be in a status 'to be reversed' - you can achieve this either reversing settlement of individual flows or the whole deal (using SAP trans. FTR_EDIT).
in this sense, TPM10 is used in those cases, when some errors need to be corrected in accounting (due to various reason), though not part of 'regular' accounting process.
Kind regards,
Renatas