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2000 (4) TMI 121 - CEGAT, COURT NO. I, NEW DELHIExtract: ....... a cash discount though described as advance payment discount . It is settled law that cash discounts are eligible for deduction. Difference in nomenclature makes no difference to the eligibility of a discount for deduction while fixing the assessable value. In the circumstances, we find no merit in the appeal of the Revenue. The same is dismissed.
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