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ndsadvisors.com

TP Appeals · ICAI Registered Firm

Transfer Pricing Appeals TP adjustments don't end with the TPO order.

Specialist representation in transfer pricing appeals — Dispute Resolution Panel objections, CIT(A) appeals, ITAT representation, and onward appeals, with focused drafting and oral advocacy on TP issues.

A TP adjustment by the Transfer Pricing Officer is rarely the end of the road. Taxpayers can choose between the regular CIT(A) appeal route and the Dispute Resolution Panel (DRP) route within the draft assessment order window. The choice itself is strategic and depends on the issues, the quantum, and the litigation history.

Appellate work on transfer pricing is technical and document-heavy. Comparables are challenged or replaced, FAR analysis is reopened, financial adjustments are debated, and a single methodological choice — multiple-year data, working capital adjustment, capacity adjustment — can swing the adjustment by several crores.

We handle TP appeals end-to-end — drafting grounds, preparing factual and legal paper books, oral submissions before DRP and ITAT, and onward representation if the matter goes to High Court. Our team has appeared on TP issues across IT/ITeS, manufacturing, royalty / FTS, AMP, and intra-group services.

Our Transfer Pricing Appeals Services

01

DRP Objections

Drafting and filing of objections before the Dispute Resolution Panel.

02

CIT(A) Appeals

Form 35 filing, statement of facts, and grounds for TP adjustments.

03

ITAT Representation

Drafting, paper book, and oral arguments before the Income Tax Appellate Tribunal.

04

High Court Coordination

Coordination with counsel for substantial question of law before the High Court.

05

Stay Applications

Stay of TP demand before the AO, CIT, and ITAT as required.

06

Rectification Petitions

Rectification of mistake apparent from record under Section 154 / 254(2).

07

Cross-Objections

Cross-objections where the department appeals an order favourable to the taxpayer.

08

MAP Coordination

Mutual Agreement Procedure coordination for bilateral TP disputes.

Our Approach

1

Order Analysis

Detailed reading of TP order, draft AO order, and DRP / CIT(A) order if any.

2

Strategy

Decision on DRP vs CIT(A) route and grounds to be pressed.

3

Drafting

Grounds, statement of facts, and written submissions drafted.

4

Filing & Hearing

Filings made and oral hearings attended at each forum.

5

Order & Next Step

Order analysed and onward appeal or settlement decided.

Why It Matters

DRP / CIT(A) route strategy
Litigation-ready drafting
ITAT representation by senior CA
Coordination with counsel for HC
Stay protection on demand
Rectification handling
MAP coordination where relevant
End-to-end appellate cycle

Frequently Asked Questions

An appeal challenging a transfer pricing adjustment made by the Transfer Pricing Officer.

Dispute Resolution Panel route under Section 144C for eligible taxpayers.

Yes, eligible taxpayers can choose either route within the prescribed window.

Appeal to the High Court on a substantial question of law, and further to the Supreme Court.

Yes, stay applications can be filed before the AO, CIT, and ITAT during the appeal.

Facing a Large TP Adjustment?

Get specialist TP appellate representation — DRP, CIT(A), and ITAT — with drafting and oral advocacy by Chartered Accountants who do TP litigation full time.

Defend My TP Adjustment or call +91 9819 000 511