World Cup Sponsorship Payment Split Into Ad Spend and Royalty

LG Electronics India Pvt. Ltd. & Anr. Vs Director of Income Tax (International Taxation) & Anr. (Delhi High Court)

ICC Logo Use Not “Incidental”: Delhi HC Upholds Royalty TDS on LG’s World Cup Sponsorship Payment- Delhi HC

Delhi High Court, in M/s LG Electronics India Pvt. Ltd. & Anr. vs. Director of Income Tax (International Taxation) & Anr. (W.P.(C) No.15181/2004, judgment dated 24.12.2025),

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