The Japanese built Mahindra tractors (Max, 16 series) are probably always going to be a little more than the Korean built tractors if they are otherwise apples to apples.  The 4010 Mahindra would be a closer comparison but would be a little more money than the 35HP Kioti.  It's tough to get a truly comparable unit from one brand to another.  But if you are not particular about getting a certain brand, watching for specials is a good idea.  At any one time it seems one manufacturer might have the best deal on one size, but maybe some other brand has a great deal on another model.  But keep in mind that you will likely own this tractor for a long time, so saving 10% may be huge initially but 5 or 10 years down the road it really matters most that you got a high quality tractor that you really like.  Don't focus entirely on price.  I prefer Mahindra and I am biased as a dealer, but having said that, I see no problem with buying a Kioti.