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2017 (1) TMI 1160 - HC - Income TaxIncome attribution to India - tenability of the order of ITAT to the extent it attributed 15% of the assessee’s income to India? - assessee provides online airline booking services. It is a Delaware, USA based limited partnership concern and a tax resident of the USA - Held that:- 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 appropriate hearing. In view of the conclusions recorded by us, the present ITA is disposed off with a direction to the ITAT to render specific findings on the questions discussed.
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