JUDGMENT : M.R. Shah, J. 1. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad "C" Bench [hereinafter referred to as, "the Tribunal"] in ITA No. 1475/AHD/2012 for the Assessment Year 2009-10 by which the learned Tribunal has dismissed the said Appeal preferred by the Revenue by holding that provision to Section 40 [a] (ia) of the Income-tax Act, 1961 by the Finance Act, 2010 shall be applicable retrospectively, the Revenue has preferred the present Tax Appeal with the following proposed question of law: "Whether the ITAT has erred in law and on facts in deleting the disallowance of Rs. 1,63,14,603/- made under Section 40 [a](ia) of the Act." 2. At the outset, it is required to be noted and it is not in dispute that the issue involved in the present Tax Appeal i.e. whether amendment made in Section 40 [a] (ia) of the Income Tax Act shall be applicable retrospectively or not is now not res integra in view of the decision of the Division Bench of this Court in the case of Commissioner of Income Tax Vs. Omprakash R. Chaudhari and Others rendered in Tax Appeal No. 412/2013. The Division Bench of this Court in the aforesaid decision has specifically observed and held that the amendment to Section 40[a](ia) of the Income Tax Act by Finance Act, 2010 shall be made applicable retrospectively. It is reported that the said decision has been confirmed by the Hon'ble Supreme Court. 3. In view of the above and for the reasons stated hereinabove, when the issue involved in the present Tax Appeal is concluded against the revenue in light of the aforesaid decision of the Division Bench of this Court, no substantial question of law arises in the present Tax Appeal and the present Tax Apeal deserves to be dismissed and is accordingly..