Sum incurred for transfer of customer and HR database from predecessor to successor co. is an allowa

IT : Where in pursuance of an agreement entered into between assessee and TATA IBM, a part of business being handled by erstwhile TATA IBM was handed over to assessee company due to bifurcation of software and hardware business, expenditure incurred by assessee on processing domestic customer database and transfer of human skills in terms of said agreement, was to be allowed as business expenditure