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The Classic Partners LLP ยท Transfer Pricing

TP โ€” DRP Proceedings

Objecting to a proposed transfer pricing adjustment before the Dispute Resolution Panel.

Quick answer

Where a Transfer Pricing Officer proposes an adjustment, the taxpayer can file objections before the Dispute Resolution Panel (DRP) within the prescribed time, instead of waiting for the final assessment order. The DRP reviews the draft order, the TPO's findings, and the taxpayer's objections, and issues binding directions to the assessing officer. This route offers a faster, specialised alternative to a regular appeal at the first level of dispute.

What we cover

What DRP representation involves

DRP objections need to be filed within a strict window and argued on both facts and law.

  • Reviewing the draft assessment order and proposed adjustment
  • Preparing detailed objections within the statutory time limit
  • Compiling supporting evidence, case law and prior-year precedents
  • Representing the case in DRP hearings
  • Reviewing DRP directions and their implementation by the assessing officer
  • Advising on further appeal if the outcome remains unfavourable
Key components

What this service includes

How we support you through DRP proceedings.

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Draft Order Review

Analysing the TPO's draft order to identify the strongest grounds for objection.

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Objection Drafting

Preparing comprehensive, well-referenced objections within the filing window.

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Case Law & Precedent Research

Building the legal argument with relevant judicial and tribunal precedents.

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DRP Hearing Representation

Presenting the case directly before the panel.

How we work

Our process

From initial consultation to completion.

1

Draft Order Analysis

Reviewing the proposed adjustment and the TPO's reasoning in detail.

2

Objection Preparation

Drafting objections supported by facts, documentation and precedent.

3

Panel Hearing

Representing the case before the Dispute Resolution Panel.

4

Directions Review

Assessing the DRP's directions and advising on implementation or further appeal.

Why choose us

Why the DRP route is worth considering

What sets our approach apart.

A faster, specialised alternative to a first appeal

DRP proceedings are designed to resolve disputes without waiting through the standard first-appellate timeline.

Directions are binding on the assessing officer

Once issued, DRP directions must be implemented, giving the process real teeth.

Strict filing timelines leave no room to delay

Objections must be filed within a short statutory window from receipt of the draft order, so early preparation is essential.

FAQs

TP DRP proceedings questions answered

What people ask before engaging us.

Certain categories of taxpayers, including those with a transfer pricing adjustment in the draft order, are generally eligible to file objections before the DRP.
Objections must be filed within a prescribed short period from receipt of the draft assessment order โ€” timely action is essential.
They are binding on the assessing officer for passing the final order, but the taxpayer can still pursue further appeal if dissatisfied with the outcome.
The DRP can consider evidence and submissions presented during its proceedings, in addition to what was before the TPO.
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