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of <h1>Court dismisses appeal under Section 260A, affirms U.P. Forest Corp's eligibility for Section 12-A certificate.</h1> <h3>Commissioner Of Income Tax -I Aayakar Bhawan Versus M/s UP. Forest Corporation Ltd.</h3> Commissioner Of Income Tax -I Aayakar Bhawan Versus M/s UP. Forest Corporation Ltd. - TMI 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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