M/S Lg Electronics India P.Ltd vs Director Of Income Tax & Ors

Case Significance

M/S Lg Electronics India P.Ltd vs Director Of Income Tax & Ors is a Delhi High Court decision dated December 24, 2025 (citation: ik-6354733). LG Electronics India challenged an order under Section 264 of the Income Tax Act regarding payments made to Global Cricket Corporation (GCC) for booking advertisement time during cricket tournaments, which the respondents treated as royalty payments subject to tax deduction under Section 195. The court examined whether the payments constituted royalty within the meaning of the DTAA or business income. The petition was dismissed as the court found no merit in the petitioner's contentions. The bench comprised Justices V. Kameswar Rao and Vinod Kumar. The judgment was delivered by Justice V. Kameswar Rao. Counsel appearing: Adwiteya Grover (counsel for petitioner), Ankul Goyal (counsel for petitioner), Deepak Chopra (counsel for petitioner), Indruj Singh Rai (counsel for respondent), Rahul Singh (counsel for respondent), Sanjeev Menon (counsel for respondent).