{"id":3300,"date":"2025-11-05T13:07:23","date_gmt":"2025-11-05T13:07:23","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3300"},"modified":"2025-11-05T13:07:24","modified_gmt":"2025-11-05T13:07:24","slug":"income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/","title":{"rendered":"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 – License fee paid for use of goodwill is allowable as Business Expense"},"content":{"rendered":"\n

Case of PCIT vs Remfry and Sagar, HC Delhi, Judgement Dated 15th<\/sup>\u00a0October 2025.\u00a0<\/em>HC has held\u00a0that license fees paid for use of goodwill is allowable as business expenditure. Accordingly, the same is deductible under section 37 of the Income Tax Act. The appeal of revenue dismissed.\u00a0<\/p>\n\n\n\n

(Link: HC Delhi Judgement Dated 15\/10\/2025)<\/em><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Case of PCIT vs Remfry and Sagar, HC Delhi, Judgement Dated 15th\u00a0October 2025.\u00a0HC has held\u00a0that license fees paid for use […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-3300","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"\nIncome Tax, HC Delhi Judgement Dated 15\/10\/2025 - License fee paid for use of goodwill is allowable as Business Expense - Bhatia Bhola & Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 - License fee paid for use of goodwill is allowable as Business Expense - Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"og:description\" content=\"Case of PCIT vs Remfry and Sagar, HC Delhi, Judgement Dated 15th\u00a0October 2025.\u00a0HC has held\u00a0that license fees paid for use […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola & Associates LLP\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-05T13:07:23+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-05T13:07:24+00:00\" \/>\n<meta name=\"author\" content=\"Yash Bhola\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Yash Bhola\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/\"},\"author\":{\"name\":\"Yash Bhola\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\"},\"headline\":\"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 – License fee paid for use of goodwill is allowable as Business Expense\",\"datePublished\":\"2025-11-05T13:07:23+00:00\",\"dateModified\":\"2025-11-05T13:07:24+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/\"},\"wordCount\":70,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"articleSection\":[\"Income Tax\",\"Judiciary\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/\",\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/\",\"name\":\"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 - License fee paid for use of goodwill is allowable as Business Expense - Bhatia Bhola & Associates LLP\",\"isPartOf\":{\"@id\":\"https:\/\/bhatiabhola.com\/#website\"},\"datePublished\":\"2025-11-05T13:07:23+00:00\",\"dateModified\":\"2025-11-05T13:07:24+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/bhatiabhola.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 – License fee paid for use of goodwill is allowable as Business Expense\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/bhatiabhola.com\/#website\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"name\":\"Bhatia Bhola & Associates LLP\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/bhatiabhola.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/bhatiabhola.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/bhatiabhola.com\/#organization\",\"name\":\"Bhatia Bhola & Associates LLP\",\"url\":\"https:\/\/bhatiabhola.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"contentUrl\":\"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png\",\"width\":1709,\"height\":376,\"caption\":\"Bhatia Bhola & Associates LLP\"},\"image\":{\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c\",\"name\":\"Yash Bhola\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g\",\"caption\":\"Yash Bhola\"},\"url\":\"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 - License fee paid for use of goodwill is allowable as Business Expense - Bhatia Bhola & Associates LLP","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/","og_locale":"en_US","og_type":"article","og_title":"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 - License fee paid for use of goodwill is allowable as Business Expense - Bhatia Bhola & Associates LLP","og_description":"Case of PCIT vs Remfry and Sagar, HC Delhi, Judgement Dated 15th\u00a0October 2025.\u00a0HC has held\u00a0that license fees paid for use […]","og_url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/","og_site_name":"Bhatia Bhola & Associates LLP","article_published_time":"2025-11-05T13:07:23+00:00","article_modified_time":"2025-11-05T13:07:24+00:00","author":"Yash Bhola","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Yash Bhola","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/#article","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/"},"author":{"name":"Yash Bhola","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c"},"headline":"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 – License fee paid for use of goodwill is allowable as Business Expense","datePublished":"2025-11-05T13:07:23+00:00","dateModified":"2025-11-05T13:07:24+00:00","mainEntityOfPage":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/"},"wordCount":70,"commentCount":0,"publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"articleSection":["Income Tax","Judiciary"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/","url":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/","name":"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 - License fee paid for use of goodwill is allowable as Business Expense - Bhatia Bhola & Associates LLP","isPartOf":{"@id":"https:\/\/bhatiabhola.com\/#website"},"datePublished":"2025-11-05T13:07:23+00:00","dateModified":"2025-11-05T13:07:24+00:00","breadcrumb":{"@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/05\/income-tax-hc-delhi-judgement-dated-15-10-2025-license-fee-paid-for-use-of-goodwill-is-allowable-as-business-expense\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/bhatiabhola.com\/"},{"@type":"ListItem","position":2,"name":"Income Tax, HC Delhi Judgement Dated 15\/10\/2025 – License fee paid for use of goodwill is allowable as Business Expense"}]},{"@type":"WebSite","@id":"https:\/\/bhatiabhola.com\/#website","url":"https:\/\/bhatiabhola.com\/","name":"Bhatia Bhola & Associates LLP","description":"","publisher":{"@id":"https:\/\/bhatiabhola.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bhatiabhola.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/bhatiabhola.com\/#organization","name":"Bhatia Bhola & Associates LLP","url":"https:\/\/bhatiabhola.com\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/","url":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","contentUrl":"https:\/\/bhatiabhola.com\/wp-content\/uploads\/2025\/04\/cropped-cropped-Screenshot-2025-04-29-at-7.15.27\u202fAM.png","width":1709,"height":376,"caption":"Bhatia Bhola & Associates LLP"},"image":{"@id":"https:\/\/bhatiabhola.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/5c941d1613f06d46d7c656c473e8249c","name":"Yash Bhola","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bhatiabhola.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aead41d7b2f010c8a719d781a6360aab0ad14fcb72ed48e049d2bbe80a30a6f8?s=96&d=mm&r=g","caption":"Yash Bhola"},"url":"https:\/\/bhatiabhola.com\/index.php\/blog\/author\/bba_ypbhola\/"}]}},"jetpack_publicize_connections":[],"_links":{"self":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3300","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/comments?post=3300"}],"version-history":[{"count":1,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3300\/revisions"}],"predecessor-version":[{"id":3301,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/posts\/3300\/revisions\/3301"}],"wp:attachment":[{"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/media?parent=3300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/categories?post=3300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhatiabhola.com\/index.php\/wp-json\/wp\/v2\/tags?post=3300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}