No substantial question of law arises where the Tribunal follows an affirmed earlier ruling on similar issues.

The Tribunal followed an earlier decision on the same issue, and that earlier ruling had already been affirmed by the Court in connected appeals. As the issues in the present matter were conceded to be similar, no substantial question of law arose for consideration in the appeal concerning Assessment Year 2007-08. The appeal was dismissed.

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Issues: Whether any substantial question of law arose in the appeal concerning Assessment Year 2007-08.

Analysis: The Tribunal had decided the matter by following an earlier decision on the same issue. That earlier decision had already been affirmed by the Court in connected appeals, and the issues in the present matter were conceded to be similar.

Conclusion: No substantial question of law arose for consideration. The appeal was dismissed.

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