U.P. Forest Corporation And Anr vs Dy. Commissioner Of Income Tax, Lucknow

The Supreme Court held that the U.P. Forest Corporation is not a 'local authority' under Section 10(20) of the Income Tax Act, 1961, despite being designated as such under the U.P. Forest Corporation Act, 1974. The Court clarified that definitions in the General Clauses Act, 1897 govern Central Acts, and thus the Corporation does not qualify for tax exemption. The Court also directed that the issue of registration under Section 12A for charitable status should be remanded for further consideration, as it was not previously addressed by lower authorities.