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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

VAT and Sales Tax - 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 wa .....

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