Section 32 of the Income Tax Act, 1961 – Depreciation – Assessee claimed depreciation on goodwill pursuant to scheme of amalgamation representing higher amount paid to transferor company as compared to its net assets ,in view of fact that relevant year was second year of amalgamation whereas asseasee's claim for depreciation had been allowed in first year of amalgamation, following principle of consistency,assessee's claim was to be allowed in assessment year in question as well – Bodak Chemicals Ltd vs. Additional Commissioner of income tax [2020] 180 ITD 313 (Ahmedabad–trib)