ITAT allows revenue to rely on Linkedin profiles of employees to determine if PE of NR existed in In

IT/ILT : Where in order to support its case that an Indian company constituted assessee's PE in India, revenue sought to file additional evidence in form of Linkedin Profile containing details of employees of Indian company, mere fact that said Linkedin Profile was available in public domain and was not referred to by Assessing Officer earlier, department could not be prevented from bringing that information on record for first time before Tribunal