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$~41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 778/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2 DELHI
..... Appellant Through: Mr Vipul Agarwal, Senior Standing Counsel with Mr Gibran Naushad and Ms Shakshi Shairwal, Advocates.
versus
M/S MICHELIN GLOBAL MOBILITY S.A. ..... Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
18.12.2023
[Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 65552/2023 1. Issue notice to the respondent/assessee via all permissible modes, including e-mail. 2. List the application on 13.02.2024. ITA 778/2023 3. This appeal concerns Assessment Year (AY) 2016-17. 4. Via the instant appeal, the appellant/revenue seeks to assail the order dated 15.12.2022, passed by the Income Tax Appellate Tribunal [in short “Tribunal”]. 5. The sole question which arises for consideration is: whether reimbursement of cost incurred on behalf of seconded employees, on account of social security, insurance, and relocation expenses can be ITA 778/2023
Page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:50:22
construed as a fee for technical services? 6. Mr Vipul Aggarwal, learned counsel, who appears on behalf of the appellant/revenue, will place before the court the relevant documents which were filed before the statutory authorities. 7. List the matter on 13.02.2024, along with the accompanying application for condonation of delay.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J DECEMBER 18, 2023 MS
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ITA 778/2023
Page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:50:22