Assessee entered into a slump sale transaction with Novaitis Health care Pvt Ltd,  and excess consideration paid over and above the FMV of tangible assets taken over was classified as goodwill, on which depreciation was claimed. Tribunal held that since assets were put to use for more than 180 days and ‘N’ did not claim depreciation on such assets, assessee was entitled to claim depreciation at a rate of 100 per cent. (AY. 2016-17)