Secondment Taxability - Delhi High Court's decision in EY US LLP
7/10/2026
Secondment: Reimbursement or FTS? The saga continues
Recently had the opportunity to lead the discussion on the recent decision of Hon'ble Delhi High Court in EY USA at Bombay Chartered Accountant Society (BCAS) ITF Study Circle.
Beyond the lack of clarity on the legal issue, the facts as noted in respective decisions, specially Centrica & EY US, have added their own layer of confusion. The more we dug in, the clearer it became that the controversy is way far from being settled.
The primary issue which still remains a grey area is the exact connotation of an employer-employee relationship and the applicability of the doctrine of substance over form in such cases.