Case Law Details
Dept. goes Hitech- Submits Linkedin Profile as additional Evidence and ITAT admits the same – Delhi ITAT Explain Rules on admissibility of additional Evidence
In the petition for admission of additional evidence it is submitted on behalf of department that the Linkedin Profile of employees of Assessee are available in public domain and down loaded from the web site of internet and the source is indicated against the same. It is further stated that these documents, refer to certain material facts and will help in advancing the cause of justice. Therefore, it is prayed that the same be admitted as additional evidence to the proceedings under consideration.
CIT(DR) pointed out that the information in the Linkedin profile cannot be said to be hearsay. The information in the Linkedin profile is neither false nor modest. Under such circumstances there is no harm in relying on the information contained in the Linkedin profile so far as it relates to education, experience, employment profile and also nature of job performed by persons.
Ld. CIT(DR) further pointed out that on account of non production of documents and relevant information, the assessing officer could not carry out the correct analysis for the purpose of determination of ALP and, therefore, the assessee’ s one of the alternate claim that the payment had been made at arm’s length to different entities cannot be verified. He submitted that for computing the arm’s length price comparison with a realistic and correct data is to be carried out which had not been done by the assessee. For proper analysis all the functions performed by persons it is necessary that details regarding functions carried out by employees are available on record for which Linkedin profile will be very useful.
As regards the submissions of ld. Sr. counsel, regarding verification of the information contained in the Linkedin profile, ld. CIT(DR) submitted that these arguments have no basis as far as the information on the education, employment history and job profile of the person is concerned. These have been employees of GE and, therefore, GE can only prove that any information is false.
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