Why we have to record discount received

Ks (Ac) (138 Points)

07 May 2022  

1- why we have to record discount received instead of this wecan record it at discounted purchase price which concept deal with this  
2- a firm have a income from other sources 10 lac rupees and expense to earn this income is 2 lac rupees so why they cannot record their income 8 lac rupees directly ??