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), dismissed the writ petition and upheld the order passed u/s 264, holding that 1/3rd of the USD 11 million payment made by LG to Global Cricket Corporation (GCC), Singapore constitut...