M/S VODAFONE EAST LTD.(FORMERLY KNOWN AS VODAFONE ESSAR EAST LIMITED),KOLKATA vs. A.D.I.T RANGE - 7,KOL., KOLKATA

In the result, the appeal of the revenue in ITA No

Bench: Shri Mahavir Singh & Shri M. Balaganesh

transfers all incoming calls to the temporary phone number which terminates at the device of VEL’s subscriber, currently roaming in Delhi and using the network of the Visiting Operator (i.e. the Visiting Network). 4.3. Accordingly, pursuant to the aforesaid roaming arrangements, VEL’s subscribers are able to make and receive calls while they are in the territory of such