mik82

I think you are making this a lot more complicated then it actually is.
Follow it logically. You are comparing this transaction to another transaction but you need to make sure you are comparing apples to apples.
So answer your above question, a comparable transaction included a discount for lack of control because it was for acquiring a minority interest. However, you are acquiring a controlling interest. Therefore, you remove the discount for lack of control because it is not applicable to your transaction.