Case of CIT (International Taxation) vs Sri Lanka Cricket, HC Delhi Judgement Dated 15th January 2026. HC held that Royalty requires enduring rights, payments for live telecast of cricket matches without recording or reuse rights are not taxable as royalty. Thus payments received for live telecast of cricket matches, where the rights are limited only to live transmission and do not confer any enduring benefit cannot be taxed as royalty under the Income Tax Act.