Substantial question of law absent where binding precedent already settles Section 80IA deduction entitlement and Revenue challenge fails.

An appeal under Section 260-A of the Income-tax Act did not raise any substantial question of law on the assessee's entitlement to deduction under Section 80IA because the issue was already settled against the Revenue and in favour of the assessee by binding precedent of the Court and the Supreme Court. As no live question of law survived for consideration, the Revenue's challenge to the deduction failed.

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Issues: Whether the appeal under Section 260-A of the Income-tax Act, 1961 raised any substantial question of law on the assessee's entitlement to deduction under Section 80IA of the Income-tax Act, 1961.

Analysis: The question proposed was already concluded against the Revenue and in favour of the assessee by binding precedent of this Court and the Supreme Court. In that view, the proposed question did not survive as a substantial question of law for consideration under Section 260-A.

Conclusion: No substantial question of law arose, and the Revenue's challenge to the deduction under Section 80IA failed.

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