@Lalit Mohan I had discussion internally and they did mention that the vCPU limit is not something which is hard fixed for all subscription.
The value is dynamic one and it can vary from subscription to subscription and region to region as well depending upon lot of factors.
The vCPU quotas are arranged in two tiers for each subscription, in each region. The first tier is the Total Regional vCPUs, and the second tier is the various VM size family cores such as the D-series vCPUs. Any time a new VM is deployed the vCPUs for the VM must not exceed the vCPU quota for the VM size family or the total regional vCPU quota. If either of those quotas are exceeded, the VM deployment will not be allowed. There is also a quota for the overall number of virtual machines in the region.
Hence we don't have any published limits documented since there are other factors involved around the numbers.
You can check the vCPU as mentioned in article above using powershell for your subscription.
If your quota limit is exhausted you can request for increase on same.
This article is helpful as well.
Hope it helps!!!
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