https://www.taxtmi.com/caselaws?id=338080 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. en-us Mon, 19 Dec 2016 00:00:00 +0530 Tue, 24 Jan 2017 08:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338080 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. Case-Laws Income Tax Mon, 19 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338080