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of <h1>Appeal to High Court under Section 260A allowed for substantial law questions; must file within 120 days.</h1> An appeal to the High Court under Section 260A can be made against an Appellate Tribunal order if it involves a substantial question of law. Appeals must be filed within 120 days, accompanied by a memorandum stating the legal question and the requisite fee. The High Court can condone delays if justified. Monetary limits for appeals are set at 50,00,000 for the Tribunal, 1,00,00,000 for the High Court, and 2,00,00,000 for the Supreme Court. The High Court can formulate and decide on substantial questions of law, even if not initially raised, and apply the Code of Civil Procedure provisions.
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