THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs SRI LANKA CRICKET

Judgment text excerpt

$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision:-15th January, 2026. + ITA 4/2026 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruhir Bhatia, Mr. Anant Mann & Ms. Lopamudra Mahapatra, Advs. versus SRI LANKA CRICKET .....Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Saksham Singhal & Mr. Samkth Chaudhari, Advs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (Oral) 1. Mr. Ajay Vohra, learned senior counsel for the respondent, at the outset submitted that the issue involved in the present case is squarely covered by the judgment of this Court in the case of CIT (International Taxation) v. Fox Network Group Singapore Pte. Ltd. reported in [2024] 158 taxmann.com 434 (Delhi), in which the earlier judgment of this Court rendered in the case of CIT v. Delhi Race Club (1940) Ltd. reported in (2014) 51 taxmann.com 550 (Delhi) involving an identical fact-situation has been dealt with and followed. 2. It will not be out of place to reproduce the relevant part of the judgment in the case of Fox Network (supra): “7. Before us, both Mr. Bhatia as well as Mr. Rai have assailed the view taken by the ITAT contending that the service from which income was generated would clearly fall within the ambit of Explanation 2 as placed in Signature Not Verified Digitally Signed ITA 4/2026 Page 1 of 6 By:NAVEEN KUMAR Signing Date:17.01.2026 16:44:02 Section 9(1)(vi) of the Act. 8. We, however note that Delhi Race Club has clearly ruled on the scope and ambit of the expression “the transfer of all or any rights (including the granting of a license), in respect of any copyright, literary, artistic or scientific work including films or video tube tapes....” as finding place in clause (v)