Converting from lossy formats
Converting from lossy formats to lossless have no sence, since it doesn't make track sound better in any way.
So usually this form of converting is not allowed in any forms. Some people can suppose this is cheating.
People call such "bad" process - upscale, transcode, upconvert.
Do not share such upscaled (transcoded, upconverted) files in places where people share lossless files. They can ban, block, purge, delete you (at the tracker, forum, board, site, etc)