Court Permits Franchise and Quantity Discounts; No Evidence of Overpricing or Money Flow Back Found. Demand Set Aside.

Valuation - Eligibility for ‘Franchise Discount’ and ‘Quantity discount’ - The discounts availed by the appellants are of commercial nature and no case has been made either on the basis of evidence in the form of higher contemporaneous prices or flow back of money, we find that the discounts have to be allowed - Demand set aside. .....

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