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VAT - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Jurisdiction of AO - levy of tax under U.P. VAT Act, 2008 on ...


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

November 16, 2016

Case Laws     VAT and Sales Tax     HC

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

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