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West Leisure Resorts has clarified it is not required to submit certain related party transaction disclosures. This is because the company's financial metrics were below specified thresholds. Its paid-up equity share capital was Rs 3.05 Cr and net worth was Rs 19.45 Cr at the end of the previous financial year. This exemption means the company does not need to provide these specific detailed disclosures typically required for larger entities, streamlining its compliance process.