2010 (5) TMI 752 - HC - Income Tax

Summary

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.