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Recently, the Delhi Bench of the Income-tax Appellate Tribunal (the Tribunal) in the case of GE Energy Parts Inc. (the taxpayer) held that the Linkedin profiles of the employees of the GE group, submitted by the tax department as an additional evidence, is not hearsay and has considerable bearing on the subject matter of appeal. The taxpayer is free to rebut the information contained in the Linkedin profiles by bringing on record contrary facts to dislodge the claims made in therein. These details are akin to admissions made by a person, considering a third party was not involved in creating the Linkedin profiles. Accordingly, the Tribunal admitted the Linkedin profiles submitted by the tax department as an additional evidence to determine the existence of a Permanent Establishment in India.