2010 (11) TMI 416

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..... Madhav Rao, Advocate, for the Appellant. Shri R.K. Verma, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. -  Heard the Advocate for the appellants and the DR for the respondent. By the present application, the applicants are seeking stay of the order dated 18-12-2009 passed by the Commissioner, Indore. By the impugned order, the Commissioner has....

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....of the materials on record and on application of the provisions of law to the facts of the case. Merely because, an assessee, in order to claim the benefit under Income Tax Act, has claimed the power plant to be an undertaking, that itself cannot be sufficient to arrive at a conclusion that the same has to be an independent factory. Apparently, the impugned order discloses a clear finding that "th....