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DISPUTE RESOLUTION PANEL (DRP)- SECTION 144C

Income Tax - Return of Income and Assessment Procedure - 34 - MEANING OF DISPUTE RESOLUTION PANEL Dispute Resolution Panel means a collegium comprising of three [Principal Commissioners or] Commissioners of Income-tax constituted by the Board for thi .....

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d Any foreign company. REFERENCE TO DISPUTE RESOLUTION PANEL SECTION 144C The Assessing officer while making assessment under section 143(3)/147/153A is bound to follow the procedure of forwarding a draft assessment order referred to in section 144C .....

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laid down in section 144C. It is not necessary that variations should have been made on account of order of Transfer Pricing Officer. In case of an assessee other than a foreign company: The Assessing Officer is bound to follow the procedure laid dow .....

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n section 144C. The Assessing Officer shall forward a draft of the proposed order of assessment under section 143(3)/1/153A to the eligible assessee if he proposes to make any variation in returned income/loss which is prejudicial to the assessee and .....

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Assessing Officer. If no objections are received within the above period of 30 days, the Assessing Officer shall complete the assessment on the basis of the draft order. Notwithstanding the time limits for making the assessment/reassessment mentione .....

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s expires and no objections are received from the assessee (4).The Dispute Resolution Panel shall issue the directions referred to in sub-section(5), after considering the following namely:- draft order; objection filed by the assessee; evidence furn .....

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uiry made by, or caused to be made by, it. The DRP shall in a case where any objection is filed by the assessee to the draft order, issue directions for the guidance of the Assessing Officer to enable him to complete the assessment. However, such dir .....

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