Dispute Resolution Panels Must Provide Clear Reasons in Transfer Pricing Cases to Ensure Transparent Decision-Making.

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....Transfer pricing - Order of Dispute Resolution Panel (DRP) - Non-speaking order - when a quasi judicial authority deals with a lis, it is obligatory on its part to ascribe cogent and germane reasons as the same is the heart and soul of the matter and further, the same also facilitates appreciation when the order is called in question before the superior forum..... - HC....