High Court Dismisses Petitioner's Challenge on Tax Jurisdiction Under U.P. VAT Act Due to Lack of Evidence on Contract Location.

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....Jurisdiction of AO - levy of tax under U.P. VAT Act, 2008 on Royalty - the stand of the petitioner that notice is without jurisdiction since agreement between petitioner and JFL was executed outside India - But, petitioner failed to demonstrate how the contract was executed outside India, petition dismissed - HC....