Dear Subscriber,
The Law On Use Of Secret Comparables In Transfer Pricing
By Hon'ble Dr. Justice Vineet Kothari, Judge, Rajasthan High Court
The question whether the TPO is entitled to rely on secret comparables whilst determining the ALP of an international transaction has been the subject matter of great controversy. The learned Judge, who is also a qualified Chartered Accountant and Company Secretary, has carefully analyzed the entire law on the subject and explained it with great clarity. He has also provided perspective on the proper procedure that the TPO has to follow while determining the ALP
A pdf copy of the article is available for download.
Regards,
Editor,
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