Depreciation allowed on composite amount paid for IPR and non-compete fees as it wasn’t possible to

IT : Where assessee carrying on business in software development, etc. entered into an agreement with one 'P' for hiving off and transfer of software development and training divisions from 'P' and paid certain amount to 'P' towards acquisition of intellectual property rights and non compete fee, since agreement between parties was a composite agreement, assessee was entitled to depreciation on intellectual property rights as well as on non compete fee