Appeals dismissed: Licence fees for goodwill treated as consideration, not profit share; 5% expense disallowance correctly set aside

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....HC dismissed the appeals. The court held that payments characterized as a licence fee for use of goodwill and a name were consideration for exploitation of goodwill, not a revenue-sharing arrangement; linking the fee to a percentage of the practice's billing constituted a measurement mechanism, not a profit-splitting scheme, and did not contravene Bar Council rules. Reliance on a medical-regulation precedent was rejected as inapposite, the prohibition thereon being regulatory and specific to the medical field. The deletion of an ad hoc 5% disallowance on travelling and entertainment expenses was upheld as correctly set aside by the appellate authorities. No substantial question of law arises.....