On July 4 2014, the Delhi Income Tax Appellate Tribunal held that the profiles of non-resident employees on the networking site LinkedIn can be used to verify their activities in India when determining whether or not a non-resident company has a permanent establishment in India.
The case involved GE Parts Inc.'s liaison office in India, which was set up to for communication between the head office and Indian customers. When doing a survey of the office, the Indian tax authorities discovered …