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Tax Demand on SWIFT Services: Reverse Charge Mechanism and Extended Limitation Period Explored in India.

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....Classification of Import of services from M/s. Society for Worldwide Interbank Financial Telecommunication (SWIFT) which is a non-resident entity, not having an office in India - reverse charge - Demand conformed invoking the extended period of limitation - AT....

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Tax Demand on SWIFT Services: Reverse Charge Mechanism and Extended Limitation Period Explored in India.