Income tax provision in case of merger of 100% subsidiary c

Hi recently I came through across a typical situation. Here in this situation a company acquired a 100% subsidiary As per amalgamation scheme the purchase consideration is NIL it is mentioned that the method applicable is merger and the difference between investment in transferee company and net assets acquired should be adjusted as capital reserve or deduct it from general reserve of transferee company. Here my dought is if investment in transferee is more than net assets acquired then can I show it as goodwill for claiming depreciation as per INCOME TAX act instead of deducting it from general reserve as per scheme of amalgamation. Please clarify me . Advance thanks.