Income attribution to India must rest on case-specific findings, not mechanical application of an earlier 15% rule.

The Tribunal should not mechanically apply a 15% attribution rule from an earlier decision without examining the assessee's specific facts or recording findings on the questions in issue. Where the Assessing Officer had determined income on the basis of figures furnished by the assessee, the Tribunal was required to consider whether disturbance of that assessment was justified on proper grounds. The order was therefore set aside to the extent necessary and the matter remitted to the Tribunal for specific findings on the relevant questions.

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Issues: Whether the Tribunal was justified in mechanically applying the 15% attribution rule from an earlier decision while determining the income attributable to the assessee's India operations, and whether the Tribunal ought to have disturbed the assessment order without appropriate hearing.

Analysis: The assessee's income had been determined by the Assessing Officer on the basis of figures furnished by the assessee. The Tribunal nevertheless attributed 15% of the income to India by following an earlier judgment on a general basis. In the circumstances, the Tribunal should not have upset the assessment order without giving proper consideration to the specific facts and without rendering specific findings on the questions that arose.

Conclusion: The Tribunal's order was set aside to the extent indicated and the matter was remitted to the Tribunal to record specific findings on the relevant questions.

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