ITAT quashed draft assessment order as 'ESPN', being NR partnership firm, wasn't an eligible assessee u/s 144C

IT/ILT : Where assessee is not a foreign company and TPO has not proposed any variation to return filed by assessee, assessee for purposes of section 144C(15)(b) is not an 'eligible assessee'; consequently, DRP would have no jurisdiction to pass draft assessment order

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