Depreciation on contracts bought in slump sale, plus transfer pricing on goods, commission and reimbursements-relief granted, remands ordered

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....Depreciation on manufacturing and supply/maintenance contracts acquired under slump sale was allowable as eligible intangible assets, following co-ordinate bench precedent; the depreciation claim was therefore allowed. Brought-forward and unabsorbed depreciation was held consequential to outcomes in earlier years; the AO was directed to allow it in accordance with tribunal orders for the relevant preceding years. For TP on purchase of finished goods and analysers, a specified comparable was directed to be considered, requiring recomputation. For indenting commission, exclusion of two comparables was remanded to the TPO for verification of agreements, with directions to exclude if functionally similar to already-rejected comparables. TP adju.........