Court held that  disallowance under section 40A(3) for the assessment year 2007-08, the decision was made on the facts. Hence no question of law arose. As  regards  the relief granted to the assessee was on the facts and on the merits of the disallowances made and not on the ground that no incriminating material was available. In one of the cases, the correctness of this decision was tested by the Tribunal and the view taken by the Commissioner (Appeals) had been affirmed. Since the entire dispute revolved on the factual matrix, no question of law, much less a substantial question of law, arose from the order of the Tribunal. (AY. 2007-08, 2008-09, 2011-12 to 2014-15)