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    <title>DISPUTE RESOLUTION PANEL- seemingly another source of increased litigation and delayed justice –beneficial only for professional and not for revenue and taxpayer.</title>
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    <description>The Dispute Resolution Panel applies narrowly to cases arising from Transfer Pricing Officer orders and foreign companies, bars first appeal where assessments are made pursuant to its directions, and channels remedy to the tribunal; DRP must issue reasoned, speaking orders on objections to avoid restoration and further litigation, while the DAO process and timely objections remain central to preserving alternative appellate avenues.</description>
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