{"id":4056,"date":"2026-01-05T23:36:23","date_gmt":"2026-01-05T23:36:23","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4056"},"modified":"2026-01-05T23:36:24","modified_gmt":"2026-01-05T23:36:24","slug":"income-tax-hc-delhi-judgement-dated-24-12-2025-world-cup-sponsorship-payment-split-into-ad-spend-and-royalty","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/05\/income-tax-hc-delhi-judgement-dated-24-12-2025-world-cup-sponsorship-payment-split-into-ad-spend-and-royalty\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 24\/12\/2025 &#8211; World Cup Sponsorship payment split into Ad Spend and Royalty\u00a0"},"content":{"rendered":"\n<p><em>Case of LG Electronics India Pvt Ltd vs DIT (International), HC Delhi Judgement Dated 24<sup>th<\/sup>\u00a0December 2025.<\/em>\u00a0HC 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.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1Knu6UtiVzqyzuG4iORZhEdHugywXWdgu\/view?usp=sharing\"><em>(Link: HC Delhi Judgement Dated 24\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of LG Electronics India Pvt Ltd vs DIT (International), HC Delhi Judgement Dated 24th\u00a0December 2025.\u00a0HC held that one third [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-4056","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - 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