VODAFONE IDEA LIMITED (EARLIER KNOWN AS VODAFONE INDIA LTD. WHICH STANDS MERGED WITH IDEA CELLULAR LTD. AND CONSEQUENTLY KNOWN AS IDEA LTD.),MUMBAI vs. ACIT - CIRCLE- 5 (3)(2), MUMBAI
Appeal are allowed for statistical purposes
ITA 316/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Feb 2025AY 2014-15
Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)
For Appellant: Shri Ketan Ved; Shri Ninad PatadeFor Respondent: Date
Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 194HSection 32(1)Section 40Section 92C
guest house, was to be governed by the provisions of section 30 to 36 of the Act or whether the specific provisions of section 37(4) r.w.s. 37(3) and 37 (5) of the Act would be applicable. The Hon’ble Supreme Court held that the specific provisions would