Case of PCIT vs Remfry & Sagar, HC Delhi Judgement Dated 5th December 2025. The core issue is whether the license fees paid by the law firm to a related private limited company Remfry & Sagar Consultants Private Limited for using the ‘Remfry & Sagar’ name and goodwill could be claimed as a business expense, or if it violated Bar Council of India (BCI) rules against sharing professional fees with non-lawyers. The court held that the license fee paid by the firm for the use of its name and goodwill is a legitimate business expenditure deductible under Section 37 of the Income Tax Act.