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of <h1>CEGAT Upholds Cash Discount Deduction Ruling</h1> The Appellate Tribunal CEGAT, New Delhi upheld the respondent's deduction of cash discount, ruling it was admissible despite being given to buyers not ... Valuation The Appellate Tribunal CEGAT, New Delhi upheld the deduction of cash discount by the respondent, even though it was given to buyers who did not meet the payment condition. The Tribunal ruled that since the discount was known to the trade and available to all buyers who satisfied the condition, it was admissible for deduction. The department's challenge was dismissed.
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