Comparative summary of the three views

Murabahah and Tawliyah: Cost, Profit and Misstatement

Dishonesty in murabahah:
Abu Hanifah — retain at the agreed price or return.
Abu Yusuf — deduct false cost and its related profit.
Muhammad — retain at the agreed price or return.

Dishonesty in tawliyah:
Abu Hanifah — deduct the dishonest excess.
Abu Yusuf — deduct the dishonest excess.
Muhammad — retain or return; no automatic deduction.

These rules address a proven false disclosure of the first cost; merely feeling that a price is high does not establish this particular option.