Depreciation on goodwill versus section 43

In Smiff case SC held that depreciation is allowable on goodwill.

But in the following attachment https://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflaash/Documents/india-nov5-2014no2.pdf        See the last 2 paras it is said that SC has not considered the applicability of Section 43(1) explanation 7.

Also in the following attachment https://www.pwc.in/assets/pdfs/news-alert-tax/2014/pwc_news_alert_6_february_2014_cosmos_co-op_bank_ltd.pdf  See last para pune tribunal has not considered sec 43.

My question 

What is the difference? Is there still scope for SC in future not allowing depreciation on goodwill if they consider section 43?  Need clarification