What deductions are allowed from the transaction value

What deductions are allowed from the transaction value Correct Answer Discounts mention on invoice

Discounts given before or at the time of supply will be allowed as deduction from transaction value. Such discounts must be clearly mentioned on the invoice.

Related Questions

The deductions for, employees provident fund start
When can the transaction value be rejected for computation of value of supply
X Ltd sells goods on credit to Y Ltd for Taka 3000. Which of the following accounting entries correctly records in X's book of this transaction?