Intangible assets from slump sale qualify for depreciation u/s 32(1)(ii) of the Income Tax Act. Goodwill not addressed.

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....Specified intangible assets acquired under slump sale agreement were in the nature of “business or commercial rights of similar nature” specified in Section 32(1)(ii) and were accordingly eligible for depreciation. It is not necessary to decide the alternative submission made on behalf of the assessee that goodwill per se is eligible for depreciation u/s 32(1)(ii) - AT....