Case of LG Electronics India Pvt Ltd vs DIT (International), HC Delhi Judgement Dated 24th December 2025. HC held that one third of the ICC sponsorship fee paid by LG Electronics to a Singapore based entity related to the right to use the ICC trademark and was taxable as royalty, and that tax was required to be deducted at source at the rate of 15% under the India-Singapore Double Taxation Avoidance Agreement.