Court dismisses appeal under Section 260A, affirms U.P. Forest Corp's eligibility for Section 12-A certificate.

The High Court of Allahabad dismissed an appeal under Section 260 A of the Income Tax Act, ruling that the U.P. Forest Corporation is eligible for a certificate under Section 12-A based on a previous Supreme Court decision. The appeal was dismissed in limine due to the absence of any substantial question of law.

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The High Court of Allahabad dismissed an appeal under Section 260 A of the Income Tax Act, stating that the U.P. Forest Corporation is eligible for a certificate under Section 12-A based on a previous Supreme Court ruling (2008) 297 ITR 1. The appeal was dismissed in limine as no substantial question of law was found to entertain the appeal.

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