Assessee had taken over a company and claimed depreciation on acquired intangible assets. Assessing Officer observed that in agreement no particulars were furnished related to intangible assets which were acquired. Assessing Officer  held that assessee was not entitled to depreciation on intangible assets under section 32(1)(ii). Tribunal allowed the claim.  High Court  held that from perusal of order passed by Assessing Officer it was clear that he had himself found that goodwill had been calculated and allotted as acquired intangible assets thus, assessee would be entitled to claim depreciation under section 32(1)(ii) in respect of intangible assets. SLP filed by revenue is dismissed.  (AY. 2001-02)