{"id":4318,"date":"2026-01-25T09:02:32","date_gmt":"2026-01-25T09:02:32","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4318"},"modified":"2026-01-25T09:02:33","modified_gmt":"2026-01-25T09:02:33","slug":"income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 – Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0"},"content":{"rendered":"\n

Case of CIT (International Taxation) vs Sri Lanka Cricket, HC Delhi Judgement Dated 15th<\/sup>\u00a0January 2026.<\/em>\u00a0HC 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.<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 15\/01\/2026)<\/em><\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of CIT (International Taxation) vs Sri Lanka Cricket, HC Delhi Judgement Dated 15th\u00a0January 2026.\u00a0HC held that Royalty requires enduring […]<\/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-4318","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, HC Delhi Judgement Dated 15\/01\/2026 - Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0 - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 - Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0 - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of CIT (International Taxation) vs Sri Lanka Cricket, HC Delhi Judgement Dated 15th\u00a0January 2026.\u00a0HC held that Royalty requires enduring […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-25T09:02:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-25T09:02:33+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 – Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0\",\"datePublished\":\"2026-01-25T09:02:32+00:00\",\"dateModified\":\"2026-01-25T09:02:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/\"},\"wordCount\":97,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"Income Tax\",\"Judiciary\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/\",\"name\":\"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 - Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0 - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2026-01-25T09:02:32+00:00\",\"dateModified\":\"2026-01-25T09:02:33+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 – Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 - Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0 - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/","og_locale":"en_US","og_type":"article","og_title":"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 - Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0 - Bhatia Bhola & Associates LLP","og_description":"Case of CIT (International Taxation) vs Sri Lanka Cricket, HC Delhi Judgement Dated 15th\u00a0January 2026.\u00a0HC held that Royalty requires enduring […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2026-01-25T09:02:32+00:00","article_modified_time":"2026-01-25T09:02:33+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 – Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0","datePublished":"2026-01-25T09:02:32+00:00","dateModified":"2026-01-25T09:02:33+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/"},"wordCount":97,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["Income Tax","Judiciary"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/","name":"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 - Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0 - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2026-01-25T09:02:32+00:00","dateModified":"2026-01-25T09:02:33+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/25\/income-tax-hc-delhi-judgement-dated-15-01-2026-live-telecast-rights-not-royalty-due-to-absence-of-enduring-benefit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"Income Tax, HC Delhi Judgement Dated 15\/01\/2026 – Live Telecast Rights not Royalty due to absence of Enduring Benefit\u00a0"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=4318"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4318\/revisions"}],"predecessor-version":[{"id":4319,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/4318\/revisions\/4319"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=4318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=4318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=4318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}