No substantial question of law survives where binding Supreme Court precedent already settles the controversy in the assessee's favour.

The revenue's appeal for assessment year 2017-18 was held to raise no substantial question of law because the controversy was already covered by binding Supreme Court precedent. On that basis, the High Court found no surviving legal issue for adjudication and closed the appeal in favour of the assessee.

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Issues: Whether any substantial question of law arose in the revenue's appeal for assessment year 2017-18.

Analysis: The controversy was treated as covered by binding Supreme Court precedent on the point. In that view, no substantial question of law survived for consideration in the appeal.

Conclusion: No substantial question of law arose for determination, and the appeal stood closed in favour of the assessee.

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