HC, Provisioning for Asset Reconstruction Cost justified as per AS 29: Case of Vodafone Mobile Services Ltd vs DCIT, HC Delhi Judgement Dated 11th March 2025. HC held that the provisioning for Asset Reconstruction Cost qualified the prescriptions of AS 29 and the assessee was thus justified in accounting for the same. Thus, the case is decided in favour of assessee. (HC Delhi Judgement Dated 11/03/2025)