Export incentives from vendor for goods purchased for export can't be deducted from cost of goods so

IT/ILT: Where assessee entered into international transactions of export of finished goods to its AE and it had purchased finished goods from one 'G' for export to AE, export incentive received in respect of such purchases from 'G' was not deductible from cost of goods sold to AE, whereas assessee would be entitled for deduction of rebate received from 'G' from cost of goods sold to AE