https://www.taxtmi.com/caselaws?id=249647 The Tribunal applied its wide power to admit additional evidence where the material is relevant and necessary for proper factual determination. It admitted LinkedIn profiles because they had a direct nexus with the issues of permanent establishment and attribution, and the assessee had not furnished complete employee information; the profiles were treated as public-domain material capable of assisting the factual inquiry. It rejected the whistleblower writ petition because it was not necessary for adjudication and had already been adversely considered in connected proceedings. The substantive appeals were left for hearing on merits. en-us Fri, 04 Jul 2014 00:00:00 +0530 Tue, 17 Mar 2015 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249647 The Tribunal applied its wide power to admit additional evidence where the material is relevant and necessary for proper factual determination. It admitted LinkedIn profiles because they had a direct nexus with the issues of permanent establishment and attribution, and the assessee had not furnished complete employee information; the profiles were treated as public-domain material capable of assisting the factual inquiry. It rejected the whistleblower writ petition because it was not necessary for adjudication and had already been adversely considered in connected proceedings. The substantive appeals were left for hearing on merits. Case-Laws Income Tax Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249647