Section 14A disallowance deletion upheld; no substantial question of law arose because the issue was already covered by earlier decisions.

Deletion of the section 14A disallowance was upheld because the issue had already been covered in the assessee's own earlier years and by coordinate Bench decisions. The Court held that, in these circumstances, no substantial question of law arose for consideration. As a result, the revenue's appeal failed and the Tribunal's view deleting the disallowance remained undisturbed.

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Issues: Whether the deletion of disallowance under section 14A of the Income-tax Act, 1961 gave rise to any substantial question of law.

Analysis: The appeal related to assessment year 2013-14 and challenged the Tribunal's view sustaining deletion of the disallowance made under section 14A. The Court noted that in the assessee's own earlier years the revenue's appeals had been dismissed and that coordinate benches had taken the same view on the issue.

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

Final Conclusion: The impugned deletion of the section 14A disallowance was left undisturbed and the revenue's appeal did not succeed.

Ratio Decidendi: Where the issue stands covered by earlier decisions and no substantial question of law arises, the appeal does not merit interference.

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