PCIT v. Indus Towers Ltd. (2023)459 ITR 719/(2024) 296 Taxman 387 (Delhi)(HC) Editorial : Refer, Dy. CIT v. Indus Towers Ltd (2019) 73 ITR 17 (SN) (Delhi)(Trib)

S. 32 : Depreciation-Telecommunication Infrastructure-Towers Constructed subsequent to commencement of business-Depreciation is allowable on all towers.

Held that the Tribunal was justified in allowing the amount of depreciation concerning those towers.  (AY.2009-10)