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Ravindra Kumar Pamarthi

Latest Posts by Ravindra Kumar Pamarthi

Base Erosion Profit Shifting

February 16, 2019 7785 Views 0 comment Print

Base erosion Profit Shifting (BEPS) is one of the emerging and notable issues in the international taxation and one should have basic knowledge of BEPS and its impact on global and Domestic Tax laws and as well as its impact on economic growth of a country. Before we going forward and discuss about “What is […]

GST: Good and Simple Tax – Lets Analyse

August 16, 2018 4056 Views 0 comment Print

Goods and Services Tax (GST) is an indirect tax (or consumption tax) levied in India on the supply of goods and services. GST is levied at each and every step in the production process, but is refunded to all parties in the chain of production other than the final consumer. The tax came into effect from July 1, 2017 through the implementation of One Hundred and First Amendment of the Constitution of India by the Indian government.

General Anti Avoidance Rules (GAAR) – Applicability

August 16, 2018 35052 Views 2 comments Print

Many of us have a misconception about GAAR that it deals with Tax evasion and Tax Planning. But, GAAR will come into the picture in the case of “Impermissible avoidance arrangement”, that too only when the tax benefit from such   arrangement exceeds Rs. 3 crore. All of us know that GAAR provisions are applicable […]

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