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
penalty proceedings u/s 271(1)(c) r.w.s. 274 of the Act.
14.3 The ld DRP has confirmed the addition made by the ld AO.
14.4 The ld counsel for the assessee submitted that assessee
(alongwith its erstwhile entities except one entity) had filed a demerger scheme for transfer of their Passive Infrastructure („PI‟) assets to Vodafone Infrastructure Limited („VInfL
