Dispute Resolution Panel(DRP) - Section 144C

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..... gible Assessee Eligible assessee means:- Any person in whose case the variation referred to in section 144C(1) arises as a consequence of the order of the Transfer Pricing Officer passed under section 92CA(3) ; and Any non-resident not being a company, or a foreign company. Section 144C - Reference to Dispute Resolution Panel 1. .....

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..... File his acceptance to AO, or b) File his objection to AO DRP. 4. If assessee files his acceptance then AO shall pass the final order within 1 month from the end of the month in which acceptance is received. 5. If the assessee files objection, then DRP shall issue direction with .....

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..... 7 The DRP may, before issuing any directions referred to in sub-section (5),- (a) make such further enquiry, as it thinks fit; or (b) cause any further enquiry to be made by any income-tax authority and report the result of the same to it. 8. The DRP may confirm, reduce or enhance the variations proposed in the draft or .....

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