Held that Installation of cell site towers as per lease agreement, entitle to depreciation. (AY. 2019-20)
Vodafone Mobile Services Ltd. v. Dy. CTT (2025) 476 ITR 80 (Delhi)(HC)
S. 32 : Depreciation-Installation of cell site towers-Lease agreement-Accounting Standard 29-Entitle to depreciation.[S. 260A]