https://www.taxtmi.com/highlights?id=25859 Valuation of goods - Related person - it is established beyond doubt that the discounts offered are exclusive discounts only to the appellant who is 100% subsidiary of the principal company. Therefore, the appellant's contention that they are eligible for discount of upto 30% for the transfer price is not acceptable - AT en-us Tue, 10 Nov 2015 13:25:02 +0530 Tue, 10 Nov 2015 13:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25859 Valuation of goods - Related person - it is established beyond doubt that the discounts offered are exclusive discounts only to the appellant who is 100% subsidiary of the principal company. Therefore, the appellant's contention that they are eligible for discount of upto 30% for the transfer price is not acceptable - AT Highlights Customs Tue, 10 Nov 2015 13:25:02 +0530 https://www.taxtmi.com/highlights?id=25859