Discounts Denied: Exclusive 30% Transfer Price Reduction for 100% Subsidiary Ruled Unacceptable in Valuation Case.

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....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....