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    <description>The appeal under Section 260 A of the Income Tax Act, 1961 was dismissed by the Court. The Court upheld the Tribunal&#039;s decision on issues related to disallowance of interest, sham transactions, lease rent entitlement, and contingent liability. The Court relied on precedent cases involving the same assessee and established legal decisions to dismiss the grounds of appeal, finding no new questions of law.</description>
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