25% Discount Upheld for Related Party Buyer; Same Premises and Logo Use Not Impacting Transaction Legitimacy.

Valuation - relating parties - allowed 25% discount to sole buyer - the buyer is also holding company or a subsidiary company of the assessee. - Working in the same premises or the trading firm using the logo and name of the manufacturing firm by itself are of no consequence to consider the transaction value as tainted. - Demand set aside - AT .....

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