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Board approved acquisition of Rs 10.35 Cr debt owed by Sparion Infrastructure Pvt Ltd from Kshitij Polyline Ltd via deed of assignment, including 49% share pledge as security. Purchase on as-is where-is without-recourse basis with full debt rights and benefits; parties stated as unrelated, not a related-party transaction; deed yet to be executed. Deploys Rs 10.35 Cr into third-party infrastructure debt; funding source, borrower terms, recovery prospects and strategic rationale not disclosed; collection risk remains.