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    <title>2004 (6) TMI 19 - MADHYA PRADESH High Court</title>
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    <description>The High Court of Madhya Pradesh dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act, 1961, as it did not involve any substantial question of law. The court upheld the Tribunal&#039;s decision to delete the interest amount added to the assessee&#039;s income for a loan given to a sister company, emphasizing the transaction&#039;s genuineness and contractual nature. The appeal was dismissed without costs, as no other significant legal issues were raised.</description>
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      <description>The High Court of Madhya Pradesh dismissed the Revenue&#039;s appeal under section 260A of the Income-tax Act, 1961, as it did not involve any substantial question of law. The court upheld the Tribunal&#039;s decision to delete the interest amount added to the assessee&#039;s income for a loan given to a sister company, emphasizing the transaction&#039;s genuineness and contractual nature. The appeal was dismissed without costs, as no other significant legal issues were raised.</description>
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