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    <title>1998 (3) TMI 442 - CEGAT, NEW DELHI</title>
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    <description>Discounts granted to wholesalers in lieu of transit damage to goods were treated as deductible where the discount varied according to the nature and extent of the damage. The Tribunal applied its earlier view that such compensatory discounts represent an allowable deduction when they are linked to actual damage suffered during transit. On that basis, the disallowed discount in the present matter was held admissible, and the lower authorities&#039; orders were modified accordingly.</description>
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      <title>1998 (3) TMI 442 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=91151</link>
      <description>Discounts granted to wholesalers in lieu of transit damage to goods were treated as deductible where the discount varied according to the nature and extent of the damage. The Tribunal applied its earlier view that such compensatory discounts represent an allowable deduction when they are linked to actual damage suffered during transit. On that basis, the disallowed discount in the present matter was held admissible, and the lower authorities&#039; orders were modified accordingly.</description>
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