They can act as supporting documents but cannot be the sole basis for the purpose of SVB investigations. Further, the purpose of customs authorities is to identify the undervaluation of imported goods whereas, the purpose of income tax authorities is to identify the overvaluation of imported goods. Also, different methodologies are adopted by the customs and income tax for the valuation of goods. However, customs authorities may ask for the documents prepared for transfer pricing purposes under the income tax but they won’t be the sole basis for their investigation.