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    <title>Court Allows Depreciation on Goodwill from Payments Exceeding Net Assets in Composite Contract for Non-Compete Agreement.</title>
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    <description>Depreciation on goodwill - The consolidated payments made by assessee over and above net assets acquired by it under a composite contract in the present case before us, in our considered view is towards goodwill and non compete agreement - Depreciation allowed.</description>
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