Vodafone Mobile Services Limited Vs. DCIT Circle-26(2)
Case No: ITA No. 922/Del/2017
Court: Income Tax Appellate Tribunal, 'J' Bench Mumbai
Date: 1/9/2026
Parties Involved
appellantVodafone Mobile Services Limited
respondentDCIT Circle-26(2)
Facts Summary
The assessee, Vodafone Mobile Services Limited (formerly Vodafone West Limited), is engaged in providing cellular mobile telephony services in Gujarat. For the assessment year 2012-13, the assessee filed its return of income declaring a total income of Rs. 180,97,31,710/-. The case was selected for scrutiny, and the Assessing Officer made a reference to the Transfer Pricing Officer for determination of the arm’s length price. The Joint Commissioner of Income-tax (Transfer Pricing Officer) propos…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of depreciation on Passive Infrastructure (PI) assets
- 2. Disallowance of network site rentals
11 more legal issues analysed in this judgement.
Precedents Relied Upon
6 precedents cited in this judgement.