What is Dispute Resolution Panel (DRP) under Income tax Law ?

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1963
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Dispute Resolution Panel  (DRP ) is a collegium of three commissioners rank officers to hear the dispute between assessee and the A.O in a transfer pricing taxation matter. Finance (No.2) Bill, 2009 inserted  section 144C effective  from 1st day of October, 2009 in the income tax act to create an alternative dispute resolution mechanism within…

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