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    <description>The HC dismissed the appeal under Section 260A of the Income Tax Act, 1961, against the ITAT&#039;s order for the Assessment Year 2012-13. The court determined that the cross objections raised by the assessee were academic, as they merely supported the first appellate order without substantial arguments. Additionally, the HC found no substantial question of law warranting consideration, leading to the dismissal of the appeal. The judgment was delivered by Justices Sushrut Arvind Dharmadhikari and Pranay Verma.</description>
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