This is with reference to “GAAR not yet; but JAAR already there!” (Business Line, September 15). In India, tax evasion undermines the achievements of the public finance of collecting revenues in an efficient, equitable and effective manner.

The anti-avoidance rules are essential to prevent transactions that have no commercial substance. Well-framed anti-avoidance rules are essential, but arbitrary interpretation and discriminatory enforcement by tax officials should be checked.

N.R. Nagarajan

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Quotas in promotions

This refers to “A case for quotas in promotions…” (Business Line, September 15)I fail to understand why representation of SCs, STs and OBCs is necessary at the higher levels of Government services.

If they are worthy enough, let them compete with other meritorious candidates belonging to other castes. A promotion is a recognition of worth and performance, not of caste.

The author’s question as to whether all those from the upper castes who were promoted were more intelligent and worthy than the SCs, STs and OBCs is valid. It is left to the management to promote employees based on their capabilities.

Just because some undeserved candidates are being promoted, it is unwise to argue that SCs, STs and OBCs also be promoted just by virtue of their castes. Instead, there should be strict guidelines for promotions, based purely on merit, in Government organisations.

Reservations should be restricted to the entry level. It would be advisable to impart free training to those from lower castes so that they are in a better position to compete with the others.

T.S.N. Rao

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(This article was published on September 16, 2012)
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