Successor gets depreciation on sum paid in acquisition towards goodwill comprising copyright, patent

IT : Where assessee-company acquired running business of a company for a lump sum consideration of Rs. one crore and it had recorded book value of net tangible assets in balance-sheet as Rs. 38 lakhs and balance part of Rs. 62 lakhs was allocated in balance-sheet as goodwill, assessee was entitled to depreciation on goodwill