Is written off portion of Goodwill created on amal

Goodwill is created at the time of amalgamation in books of Transferee Company under pooling of Accounts method as per AS14. This goodwill is to be written off in 5 years i.e. 20% every year. Is this written off portion or entire goodwill admissible as deduction in computing taxable income for the company? Under section 32 (as intengible asset)? Any settled case law?
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In similar situation, AO has disallowed our claim of depreciation. I did not find any settled case law.
Did you preferred an appeal? Grounds? Can you pl provide more details?

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