VODAFONE IDEA LTD. (EARLIER KNWON AS VODAFONE MOBILE SERVICES LTD.),MUMBAI vs. ACIT,. CIRCLE-26(2), NEW DELHI
In the result, all above said grounds are allowed for statistical purpose
ITA 8361/DEL/2019[2012-13]Status: DisposedITAT Delhi24 Oct 2025AY 2012-13
Bench: Shri S. Rifaur Rahman & Shriyogesh Kumar U.S.Vodafone Idea Ltd Vs. Acit, (Earlier Known As Vodafone Circle-26(2), Mobile Services Ltd) New Delhi 10Th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharastra (Appellant) (Respondent) Pan: Aaacb2100P
For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri S. K,. Jadav, CIT DR
Section 115JSection 143(3)Section 144C(5)Section 92C
…WPC Royalty Expenses. 13.5 The ld counsel for the assessee submitted that this issue is squarely covered in favour of the assessee by the decision of Vodafone West Limited‟ (earlier known as Fascel Limited‟) by the Hon‟ble Delhi High Court reported in (2009) 221 CTR 305 (Delhi). This issue has also been decided in favour in the assessee own case by the Hon‟ble Delhi High Court vide an Order dated 07 November 2016 for the A.Y. 2008-09. Vodafone Idea Ltd 13.6 Considering the above submission and the decisions relied upon by the ld counsel for the assessee, we respectfully following the decision of the Hon‟ble Jur…