Section 14A disallowance raised no substantial question of law, so the appeal was dismissed.

Disallowance under Section 14A of the Income-tax Act was held not to raise any substantial question of law because the Tribunal had applied the ruling in Era Infrastructure, which governed the controversy. On that basis, the court found no ground for interference in appeal and dismissed the matter, resulting in a decision against the assessee and in favour of the Revenue.

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Issues: Whether the additions made under Section 14A of the Income-tax Act, 1961 gave rise to any substantial question of law warranting interference in appeal.

Analysis: The appeal turned on the disallowance made under Section 14A. The Income Tax Appellate Tribunal had relied on the decision in Era Infrastructure and the same view governed the controversy. In that backdrop, the appellate court found no substantial question of law arising for consideration.

Conclusion: The issue was decided against the assessee and in favour of the Revenue, and the appeal was dismissed.

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