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Bench: Shri Pawan Singh & Shrikhettra Mohan Roy
transfer of power from captive power plant of Rs. 28,22,44,096/-. ii. Whether on the facts and circumstances of the case and in law, the Ld. CIT(A) is correct in relying on the decision of Hon'ble Supreme Court in the case of CIT v. Jindal Steel and Power Limited (C. A. No. 13771 of 2015), when