https://www.taxtmi.com/caselaws?id=772125 ITAT Delhi allowed assessee's appeal regarding license fee expenditure paid for use of goodwill and name "Remfry & Sagar." The tribunal held that linking consideration to revenue percentage was merely a basis for computing payment, not revenue sharing, thus not violating Bar Council rules. The primary purpose test determined the expenditure was allowable. The tribunal also ruled against 10% ad-hoc disallowance of foreign travel expenses where books weren't disputed, and upheld TDS credit entitlement where corresponding income was offered for taxation. en-us Fri, 30 May 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772125 ITAT Delhi allowed assessee's appeal regarding license fee expenditure paid for use of goodwill and name "Remfry & Sagar." The tribunal held that linking consideration to revenue percentage was merely a basis for computing payment, not revenue sharing, thus not violating Bar Council rules. The primary purpose test determined the expenditure was allowable. The tribunal also ruled against 10% ad-hoc disallowance of foreign travel expenses where books weren't disputed, and upheld TDS credit entitlement where corresponding income was offered for taxation. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772125