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    <description>Binding precedent settled the levy of cess on green leaf, so no substantial question of law arose on that issue. The court also upheld deletion of the addition relating to interest income because the assessee followed the mercantile system of accounting, the Tribunal accepted the treatment of the income, and the point was covered by binding precedent. As both issues were already governed by settled law, the appellate court declined to admit the appeal and dismissed it.</description>
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      <description>Binding precedent settled the levy of cess on green leaf, so no substantial question of law arose on that issue. The court also upheld deletion of the addition relating to interest income because the assessee followed the mercantile system of accounting, the Tribunal accepted the treatment of the income, and the point was covered by binding precedent. As both issues were already governed by settled law, the appellate court declined to admit the appeal and dismissed it.</description>
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