A bench led by Justice PS Narsimha sought a response from the income tax department on appeals filed by Ernst & Young US LLP challenging a Delhi High Court order issued in June, which treated cost-to-cost reimbursements amounting to Rs 24.06 crore received by Ernst & Young US LLP as fees for technical services and therefore taxable. The HC had also ruled that the services rendered by the US company satisfy the "make available" test under the DTAA.