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2016 (12) TMI 1900 - HC - Income TaxIncome taxable in India - attributed 15% of the assessee’s income to India by Tribunal - applicability of the Galileo rule - Assessee, a Delaware, USA based limited partnership concern and a tax resident of the USA, provides online airline booking services - HELD THAT:- A reference was made to the observations of the ITAT recording that the parties were in broad agreement as to the applicability of the Galileo rule, both with respect to the PE question as well as the rule of attribution. In the present case, the AO had based his conclusions and determined the income based upon figures furnished by the assessee, as is apparent from a plain reading of the order. In the circumstances, the ITAT, in our opinion, ought not to have disturbed that order, without a finding. This Court has also in its order [2017 (1) TMI 1160 - DELHI HIGH COURT] between the same parties. Accordingly, the present appeal is disposed off with a direction to the ITAT to render specific findings on the questions urged after hearing both the parties.
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