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Issues raised in the present appeal are covered by several decisions of this court including the latest decision in the case ofPr. CITv.Mcdonalds's India (P.) Ltd and Ansal Land Mark Township (P.) Ltdv. CIT[2015] 234 Taxman 825/377 ITR 635 (Delhi) for first and second issue raised by the Revenue.and hence no substantial question of law arises. The appeal is dismissed.

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Section 40(a)(ia) of the Income-tax Act, 1961—Business disallowance—Issue regarding disallowance made under section 40(a)(ia) is covered against the Revenue vide decision of this court in Ansal Land Mark Township (P.) Ltd v. CIT [2015] 234 Taxman 825/377 ITR 635 (Delhi) - PR. CIT V/s NOIDA SOFTWARE TECHNOLOGY PARK LTD. - [2018] 7 ITCD Online 113 (DEL)

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