Services Provided By IMG Utilized By BCCI Outside India, Income Not Liable To Be Taxed: Delhi High Court

The Delhi High Court ruled that income from services rendered by IMG outside India but utilized by BCCI in India is taxable in India. The court dismissed IMG's contention that since services were performed abroad, they shouldn't be taxed in India. It upheld that income accrues where services are utilized and benefited from, i.e., in India, where BCCI received the advantage. This decision aligns with international taxation principles of source-based taxation. The ruling clarifies taxation jurisdiction over cross-border service transactions involving Indian entities benefiting domestically.