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Vodafone Mobile Services Ltd. v. Dy. CTT (2025) 476 ITR 80/ 304 Taxman 285 / 345 CTR 137 / 251 DTR 9 (Delhi)(HC)

S. 32 : Depreciation-Installation of cell site towers-Lease agreement-Accounting Standard 29-Entitle to depreciation.[S. 260A]

Held that  Installation of cell site towers  as per  lease agreement, entitle to depreciation.  (AY. 2019-20)