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<h1>Government of India Validates Arm's Length Transactions with 10% Discount</h1> The Government of India found that transactions between separate firms with common directors were at arm's length, with a genuine 10% discount observed ... Valuation - Discounts - Admissibility The Government of India considered a case involving separate firms with common directors, ruling that their transactions were at arm's length. The comparison of sales through different channels showed a genuine 10% discount, not an excessive benefit. Citation: 1977 (11) TMI 63 - GOVERNMENT OF INDIA.
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