Canada: A new and creative thing

first_img Remember Holy Land Christians on Jerusalem Sunday, June 20 American Friends of the Episcopal Diocese of Jerusalem Rector Bath, NC Associate Rector for Family Ministries Anchorage, AK Join the Episcopal Diocese of Texas in Celebrating the Pauli Murray Feast Online Worship Service June 27 Rector and Chaplain Eugene, OR Assistant/Associate Rector Washington, DC Tags Episcopal Migration Ministries’ Virtual Prayer Vigil for World Refugee Day Facebook Live Prayer Vigil June 20 @ 7 p.m. ET Featured Jobs & Calls Associate Rector Columbus, GA By Bruce MyersPosted Jul 5, 2013 Canada Joint Assembly, An Evening with Aliya Cycon Playing the Oud Lancaster, PA (and streaming online) July 3 @ 7 p.m. ET Curate Diocese of Nebraska Priest-in-Charge Lebanon, OH Rector Washington, DC An Evening with Presiding Bishop Curry and Iconographer Kelly Latimore Episcopal Migration Ministries via Zoom June 23 @ 6 p.m. ET Rector Knoxville, TN Press Release Service Ecumenical & Interreligious In-person Retreat: Thanksgiving Trinity Retreat Center (West Cornwall, CT) Nov. 24-28 Submit a Press Release Assistant/Associate Priest Scottsdale, AZ New Berrigan Book With Episcopal Roots Cascade Books Director of Music Morristown, NJ Inaugural Diocesan Feast Day Celebrating Juneteenth San Francisco, CA (and livestream) June 19 @ 2 p.m. PT Archbishop Fred Hiltz, primate of the Anglican Church of Canada, and Susan Johnson, national bishop of the Evangelical Lutheran Church in Canada, at the opening eucharist service in Ottawa. Photo: Simon Chambers[Anglican Journal] The Joint Assembly’s worship planning team was asked to come up with “a new and creative thing” for the gathering’s opening eucharist.They delivered. From beginning to end, it was no ordinary worship service.The liturgy opened with a series of video clips of congregations and individuals from across Canada, projected onto big screens throughout the plenary hall, offering the customary greeting: “The grace of our Lord Jesus Christ, the love of God, and the communion of the Holy Spirit be with you all.”Then, during the opening hymn, a 12-foot-tall inukshuk was taken apart, its various parts reassembled to create an altar on which the eucharist was celebrated, a font used for a remembrance of baptism and an ambo from which the scripture lessons were read.The worship planning team’s co-chairs said they chose to incorporate an inukshuk, a traditional marker for travellers used in the Arctic, because they were looking for a distinctively Canadian symbol.“Somehow a big beaver in the room didn’t quite cut it,” said Lutheran worship co-chair Eric Dyck.Anglican worship co-chair Catherine Ascah said the inukshuk was a good fit because its shape has “a cross-like feel to it,” while also being something highly identifiable and marking off a particular place—in this case, a 35,000 square-foot convention floor she describes as an “airport hanger.”A scripture passage from Acts recounting the baptism of the Ethiopian eunuch by Philip was alternately read by a lector in French and shown in pre-recorded video clips projected onto the big screens.The reading was interspersed with a thanksgiving for baptism and a renewal of baptismal vows, capped by a “waterless asperges.” Worship assistants─trailing long, flowing streams of blue fabric─ran between the tables of delegates, invoking the sprinkling rite that often accompanies of remembrance of baptism.In her sermon ELCIC National Bishop Susan Johnson exhorted the delegates to take seriously their baptismal commitment to bear witness to God’s word in the world, and challenged them to begin here at the Joint Assembly.“As you make new friends and meet old ones, fight the temptation to talk about the weather, or the length of time it takes to get up the escalators, or any other kind of filler conversation,” Bishop Johnson preached. “Instead, take the risk of sharing something about your faith. How have you experienced God’s love for the world? What is the faith story that you can share?”Archbishop Fred Hiltz presided at communion, intoning a eucharistic prayer that was an original composition for the Joint Assembly and will be used again at the closing service. After the bread and wine were consecrated at the altar they were distributed to the dozens of tables where delegates served each other communion.The liturgy concluded with a hymn, but no blessing or dismissal, which Ascah said is deliberately intended to frame the entire Joint Assembly in prayer.“We’re still praying,” she said. “We’re still worshipping and we’re still praying, and the final benediction is going to come at the closing eucharist. TryTank Experimental Lab and York St. John University of England Launch Survey to Study the Impact of Covid-19 on the Episcopal Church TryTank Experimental Lab The Church Investment Group Commends the Taskforce on the Theology of Money on its report, The Theology of Money and Investing as Doing Theology Church Investment Group Rector Shreveport, LA Featured Events Episcopal Church releases new prayer book translations into Spanish and French, solicits feedback Episcopal Church Office of Public Affairs Rector Tampa, FL Rector Smithfield, NC center_img Submit an Event Listing Priest Associate or Director of Adult Ministries Greenville, SC Canada: A new and creative thing Episcopal Charities of the Diocese of New York Hires Reverend Kevin W. VanHook, II as Executive Director Episcopal Charities of the Diocese of New York Submit a Job Listing Bishop Diocesan Springfield, IL Missioner for Disaster Resilience Sacramento, CA Rector Hopkinsville, KY Family Ministry Coordinator Baton Rouge, LA Canon for Family Ministry Jackson, MS Cathedral Dean Boise, ID Associate Priest for Pastoral Care New York, NY Rector Albany, NY Ya no son extranjeros: Un diálogo acerca de inmigración Una conversación de Zoom June 22 @ 7 p.m. ET The Church Pension Fund Invests $20 Million in Impact Investment Fund Designed to Preserve Workforce Housing Communities Nationwide Church Pension Group Rector Pittsburgh, PA Anglican Communion, Rector/Priest in Charge (PT) Lisbon, ME Rector Belleville, IL This Summer’s Anti-Racism Training Online Course (Diocese of New Jersey) June 18-July 16 Director of Administration & Finance Atlanta, GA AddThis Sharing ButtonsShare to PrintFriendlyPrintFriendlyShare to FacebookFacebookShare to TwitterTwitterShare to EmailEmailShare to MoreAddThis Youth Minister Lorton, VA Rector Martinsville, VA Assistant/Associate Rector Morristown, NJ Virtual Episcopal Latino Ministry Competency Course Online Course Aug. 9-13 Seminary of the Southwest announces appointment of two new full time faculty members Seminary of the Southwest Curate (Associate & Priest-in-Charge) Traverse City, MI Course Director Jerusalem, Israel Virtual Celebration of the Jerusalem Princess Basma Center Zoom Conversation June 19 @ 12 p.m. ET Rector (FT or PT) Indian River, MI Rector Collierville, TNlast_img read more

San Diego Garage Conversion / Losada Garcia Architects + Prism…

first_img “COPY” United States Area:  110 m² Year Completion year of this architecture project Projects CopyAbout this officeLosada Garcia ArchitectsOfficeFollowPrismaticaOfficeFollowModernGrannyFlatOfficeFollow#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureHousingApartmentsSan DiegoOn FacebookUnited StatesPublished on February 13, 2020Cite: “San Diego Garage Conversion / Losada Garcia Architects + Prismatica + ModernGrannyFlat” 13 Feb 2020. ArchDaily. Accessed 10 Jun 2021. ISSN 0719-8884Browse the CatalogBathroom AccessorieshansgroheBath & Shower ThermostatsGlass3MGlass Finish – FASARA™ NaturalPartitionsSkyfoldVertically Folding Operable Walls – Mirage®WindowsVitrocsaSliding Window – Mosquito NetSinksBradley Corporation USASinks – Verge LVG-SeriesMetal PanelsTrimoQbiss One in Equinix Data CentreSignage / Display SystemsGoppionDisplay Case – Q-ClassMetal PanelsLongboard®Aluminum Battens – Link & Lock – 4″Sports ApplicationsPunto DesignPunto Fit in Ekaterinburg Public SpaceWoodBlumer LehmannFree Form Structures for Wood ProjectsKnobsKarcher DesignDoor Knob K390 (50)TablesVitsœ621 Side TableMore products »Save世界上最受欢迎的建筑网站现已推出你的母语版本!想浏览ArchDaily中国吗?是否翻译成中文现有为你所在地区特制的网站?想浏览ArchDaily中国吗?Take me there »✖You’ve started following your first account!Did you know?You’ll now receive updates based on what you follow! Personalize your stream and start following your favorite authors, offices and users.Go to my stream San Diego Garage Conversion / Losada Garcia Architects + Prismatica + ModernGrannyFlatSave this projectSaveSan Diego Garage Conversion / Losada Garcia Architects + Prismatica + ModernGrannyFlat ArchDaily ShareFacebookTwitterPinterestWhatsappMailOr Clipboard Design Team:Ramiro Losada Amor, Alberto García Jiménez, Jesús Fernando Limón, José F. GarcíaEngineering:Dodd & AssociatesCity:San DiegoCountry:United StatesMore SpecsLess SpecsSave this picture!© Rachel PangiRecommended ProductsStonesNeolithSintered Stone – Arctic White – Colorfeel CollectionRetail ApplicationsMenuInterior Design – Bon Lio Restaurant / MenuWindowsOTTOSTUMM | MOGSWindow Systems – BronzoFinestra B40WindowsFAKRORoof Windows – FPP-V preSelect MAXText description provided by the architects. ADU/Garage Conversion is a complete remodel of a large capacity garage. It is a space that mutates quickly and constantly and designed to address strategies for innovation, flexibility, and the possibility of future changes.Save this picture!© Rachel PangiSave this picture!© Rachel PangiThe client purchased a large house in San Diego for his parents and another relative to live in with the idea of remodeling the existing garage into an ADU for themselves. Space is the result of the client’s three requirements: flexibility to change the configuration of the space to accommodate one or several people at a time, and to allow for different family structures in the future; workspace with ample storage; water savings.Save this picture!© Rachel PangiSave this picture!Floor plan diagramsSave this picture!© Rachel PangiThe project was conceived to meet the dynamic needs of different moments using “tools” including operable panels to divide the bedroom into two spaces; a bed integrated into a bookcase to convert the living room into a guest bedroom; a mobile island to allow for different configurations of the kitchen; a sliding shoe cabinet to save space, and a folding table to deploy a workstation. Save this picture!© Rachel PangiThe architectural solution that was provided took the shape of a box that houses the plumbing for the kitchen, part of the storage areas and the bathroom with three skylights. This box is located central to the floor plan for better distribution of different spaces and to allow for flexibility and change.Save this picture!© Rachel PangiSave this picture!© Rachel Pangi Rainwater is collected in containers outside and the shower, sink and laundry water is treated with a greywater system to reuse in the garden. ShareFacebookTwitterPinterestWhatsappMailOr Clipboard Treadlight Construction Architects: Losada Garcia Architects, ModernGrannyFlat, Prismatica Area Area of this architecture project Photographscenter_img Constructor: 2019 Manufacturers: KitchenAid, Toto, Acor, Arizona Tiles, Coastal Garage Doors, Dixieline, Home center, Plant, Th&h Hardwoods Photographs:  Rachel Pangi Manufacturers Brands with products used in this architecture project Project gallerySee allShow lessThree Planes Five Layers Apartment Building / Shammah ArchitectsSelected ProjectsEcological Public Restrooms in Trado / MOL ArquitecturaSelected ProjectsProject locationAddress:San Diego, CA, United StatesLocation to be used only as a reference. It could indicate city/country but not exact address. Share Year:  Apartments “COPY” CopyApartments•San Diego, United States Save this picture!© Rachel Pangi+ 16Curated by Paula Pintos Share San Diego Garage Conversion / Losada Garcia Architects + Prismatica + ModernGrannyFlatlast_img read more

Guess2Give develops new income streams from online sweepstakes

first_img Howard Lake | 5 March 2014 | News He then went on to explain how the service was expanding and developing new types of sweepstakes. New developments include:* a new site, built mobile first* a wider variety of payment methods on offer, and retaining card details* simpler registration* new games* easier guessing with incentives to return and guess again, with the introduction of points as an incentive mechanism* integration with Strava, the mobile running/cycling app* Group sweepstakes covering e.g. Formula One, The Grand National, Eurovision, Wimbledon etc.* Star Prizes – offering tickets for major events Guess2Give develops new income streams from online sweepstakes AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis1 Chandler also introduced new members of the team, include Executive Chairman Alan Neilson and Business and Relationships Manager Sabrina Neilson.The new Guess2Give site will go live this month.  51 total views,  1 views today AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis1 Tagged with: Digital gamification Gaming Guess2Give Digital fundraising service Guess2Give has announced a series of new income streams for charity from its online sweepstakes service. Group sweepstakes and Star Prizes add to the standard sweepstakes fundraising offered since Guess2Give was launched in 2011.Speaking at a breakfast briefing on fudnraising innovation in London, founder Mark Chandler began by explaining what Guess2Give has achieved so far. About Howard Lake Howard Lake is a digital fundraising entrepreneur. Publisher of UK Fundraising, the world’s first web resource for professional fundraisers, since 1994. Trainer and consultant in digital fundraising. Founder of Fundraising Camp and co-founder of Researching massive growth in giving.last_img read more

Cost cutting hits garda cars

first_img*Decommissioned vehicles may not be replacedFEARS are mounting in Limerick that garda patrol cars due to be decommissioned, might not be replaced, as has already happened in county Clare.Sign up for the weekly Limerick Post newsletter Sign Up In recent months, garda services were cut for two communities in the county, with Doon and Shanagolden stations set to close, while the hours of others are being reduced under government cost saving measures in the public sector.It has now come to light that the government will not replace ‘marked’ cars that are decommissioned after they have clocked up a mileage limit of around 300,000 kilometres.An unconfirmed but significant number of garda cars in Limerick, are believed to be in the zone of the limit.It has emerged that eight decommissioned garda cars in Clare are not to be replaced. Advertisement WhatsApp NewsLocal NewsCost cutting hits garda carsBy admin – January 12, 2012 512 Print Email Of the 13 patrol cars left in Clare, nine are already near the limit.Limerick garda headquarters could not yet confirm the number of cars that were at, or approaching, the mileage limit, at the time of going to print.“This is a very important issue, especially for people in rural constituencies, where members can’t patrol on foot, as there is too much ground to cover,” said Limerick Deputy Niall Collins.Speaking to the Limerick Post, the TD said he “could not understand why the government will not allow gardaí to purchase new cars when money is there”.He explained that people in isolated areas are feeling increasingly vulnerable without a garda presence.“People are anxious and worried as recent crime statistics have shown an increase in burglaries in the county.“Its ludicrous that the gardaí won’t be able to pursue these criminals who are going house- to- house carrying out crimes, aided and abetted by their getaway vehicles.“It begs the question of what the gardaí will actually be doing in rural areas when they don’t have vehicles to get around in”.He called on the government and minister for justice to step up to the mark and place people’s security back at the top of the agenda. Twitter Facebook Linkedin Previous articleColm Tucker RIP 1952-2012Next articleTune of €20 million to prepare to prepare ‘Opera’ site adminlast_img read more

Stabbing victim released from hospital

first_img Summer Spaghetti SaladCreamy Fruit SaladVirgin Coco MojitoPowered By 10 Sec Croissant Breakfast Sandwich Casserole NextStay Pinterest Raymond Harris Previous articleWoman charged with assaulting, threatening roommateNext articleHIGH SCHOOL BASKETBALL: Odessa High set to host Midland High admin RELATED ARTICLESMORE FROM AUTHOR Police searching for man connected to hit and run WhatsApp Police searching for woman connected to husband’s death Twitter Facebook File image of OPD police vehicle. Harris was contacted by police a short time later, and was taken to the police station for questioning, where he admitted to stabbing the victim because he didn’t want her to be with anyone else, the report detailed.Officers later discovered Harris had previously been arrested on Jan. 26 for assaulting his girlfriend, and an emergency protective order had been placed against him, an Odessa Police Department news release said.Police charged Harris with aggravated assault with a deadly weapon, a first-degree felony, and violation of protective order, a third-degree felony.Jail records show Harris was taken to the Ector County Detention Center Friday and has two bonds totaling $275,000. Local NewsCrime Stabbing victim released from hospital By admin – February 5, 2018 Twitter Pinterest Facebook WhatsApp 1 of 2 Youngsters urged to be safe over graduation weekends Home Local News Crime Stabbing victim released from hospital A woman who had been stabbed multiple times in her neck and chest by her boyfriend Thursday was discharged from Medical Center Hospital during the weekend.Police initially responded to the stabbing around 5:12 p.m. Thursday after being called to Dixie Square Apartments, 222 N. Dixie Blvd., about a disturbance.Upon arrival, officers reported seeing the victim, 18-year-old Alina Castillo, running back and forth between apartments bleeding profusely from her neck and body, the probable cause affidavit stated, and she was taken to Medical Center Hospital with serious bodily injury.Castillo reportedly told police her boyfriend, 20-year-old Raymond Corey Harris, had followed her home from the bus stop, the report stated, and began stabbing her after an argument outside her residence.last_img read more

BRS Media’s dotFM Upgrades the Domain Name System of the .FM Top-Level Domain

first_img TAGS  BRS Media’s dotFM Upgrades the Domain Name System of the .FM Top-Level Domain WhatsApp Twitter Pinterest Pinterest Facebook Facebookcenter_img By Digital AIM Web Support – February 9, 2021 Local NewsBusiness WhatsApp Twitter SAN FRANCISCO–(BUSINESS WIRE)–Feb 9, 2021– BRS Media, a diverse and growing media e-commerce firm that assists traditional and interactive media companies build and brand on the power of the Internet, today announced that dotFM, the .FM Top-Level Domain Registry, has entirely revamped the TLDs Domain Name System (DNS) to offer Duplex (Dual) Anycast featuring a significant increase in DNS nodes worldwide, full IPv6 compliance and complete deployment of Domain Name System Security Extensions (DNSSEC). The .FM TLD now offers an expanded Dual Anycast DNS Network from both our backend Registry Platform CentralNic and the largest authoritative DNS service network in the world, Packet Clearing House (PHC), creating a robust complementing solution. In Addition to dramatically increasing the network nodes worldwide from 30 to over 330 across 6 continents, the .FM has now fully deployed DNSSEC to allow registrants to digitally sign information they put into the Domain Name System. “This is one of the most significant DNS upgrades in the 25 year history of the .FM TLD,” remarked George T. Bundy, Chairman & CEO of BRS Media Inc. “The duplex anycast offers an immediate and notable increase in points of presence worldwide resulting in a much quicker response time. The DNSSEC deployment is significant because it means that users everywhere can have increased trust in the responses to DNS lookups.” Bundy added, “The traffic growth over the past few years has been incredible. In 2020 the overall Year-Over-Year growth was 41% and a record 39.6 Billion queries. This DNS upgrade lays the foundation for the continued success of the .FM TLD for years to come.” Today, the .FM TLD is one of the best recognized and most successful rebranded Top-Level Domain in the history of the Internet and represents some of the most innovative brands in Broadcasting, Podcasting, Streaming and Social entertainment. The comprehensive portfolio of registrants not only includes broadcasters, Internet radio, podcasters, and the music community but also interactive companies, premier social media ventures, and streaming entrepreneurs worldwide. The .FM Top-Level Domain is available through most ICANN Accredited Registrars or any worldwide .FM Registrar Partners ( ) like: Namecheap, Go Daddy, Hover,, Dynadot, Network Solutions,, United Domains and more. Information about .FM Domains, Emoji Domains, Domain Spotlights, Premium Domains and more is also available at About BRS Media, Inc: Based in the South of Market district (SoMa) of San Francisco CA, BRS Media was established in 1995, and is celebrating 25 years Online, featured as one of the fastest growing privately held companies by the SF Business Times and Inc. Magazine for five consecutive years. Its portfolio of leading online properties includes: dotFM® & dotAM®, spotlighting Domain Innovation and Brand Registry Services for media based .FM and .AM domains; dotRadio™ extensions &, Radio’s only Open & Innovative Domain Extensions; Main Street Branding™, helping Clients Assemble a World Class Identity and iRadio® Service. Main Street Branding and dotRadio are trademarks; and dotFM, dotAM and iRadio are registered trademarks of BRS Media, Inc. View source version on CONTACT: Junaid Siddiqui BRS Media Inc. Email:[email protected] KEYWORD: UNITED STATES NORTH AMERICA CALIFORNIA INDUSTRY KEYWORD: NETWORKS ONLINE RETAIL INTERNET PROFESSIONAL SERVICES TECHNOLOGY OTHER COMMUNICATIONS RETAIL OTHER PROFESSIONAL SERVICES MARKETING AUDIO/VIDEO COMMUNICATIONS OTHER TECHNOLOGY SOURCE: BRS Media Inc. Copyright Business Wire 2021. PUB: 02/09/2021 06:09 AM/DISC: 02/09/2021 06:09 AM Previous articleWorldwide High Availability Server Industry to 2026 – BFSI Sector is Expected to Have a Significant Growth Rate – ResearchAndMarkets.comNext articleFurman looks to sweep UNCG Digital AIM Web Supportlast_img read more

Swift Sales Further Deplete Inventory

first_img  Print This Post Home / Daily Dose / Swift Sales Further Deplete Inventory Swift Sales Further Deplete Inventory 2021-04-19 Christina Hughes Babb Data Provider Black Knight to Acquire Top of Mind 2 days ago The Best Markets For Residential Property Investors 2 days ago Demand Propels Home Prices Upward 2 days ago Demand Propels Home Prices Upward 2 days ago Servicers Navigate the Post-Pandemic World 2 days ago The Week Ahead: Nearing the Forbearance Exit 2 days ago Christina Hughes Babb is a reporter for DS News and MReport. A graduate of Southern Methodist University, she has been a reporter, editor, and publisher in the Dallas area for more than 15 years. During her 10 years at Advocate Media and Dallas Magazine, she published thousands of articles covering local politics, real estate, development, crime, the arts, entertainment, and human interest, among other topics. She has won two national Mayborn School of Journalism Ten Spurs awards for nonfiction, and has penned pieces for Texas Monthly,, Dallas Observer, Edible, and the Dallas Morning News, among others. Data Provider Black Knight to Acquire Top of Mind 2 days ago Subscribe The Best Markets For Residential Property Investors 2 days agocenter_img Servicers Navigate the Post-Pandemic World 2 days ago Governmental Measures Target Expanded Access to Affordable Housing 2 days ago Related Articles in Daily Dose, Featured, Government, Market Studies, News About Author: Christina Hughes Babb Previous: Number of GSE Loans in Forbearance Plans Dips Lower Next: CFPB Issues Increased Eviction Protections Home sales in March rose by one-third over February’s totals, and the demand from homebuyers drove the median sales price up above $300,000 for the first time in the history of a report published by RE/MAX Holdings, franchisor of real estate brokerage services. The data team there goes on to report that, in the meantime, the pace of sales accelerated to the fastest rate on their record for the month of March—that further strained the housing inventory to about half of what it was one year ago.”It’s definitely a seller’s market right now, and homes are selling at a feverish pitch, further crimping this historically low inventory situation,” said Adam Contos, CEO of RE/MAX Holdings. “On average, homes that sold last month had been on the market just 38 days, nearly three weeks less than the March average of 59 days from the past four years.”Contos continued: “New listings are coming onto the market, but because houses are selling so fast, the inventory total can’t keep pace. The result is a constantly thinner range of options for buyers to consider. In many markets, buyers have to race to make an offer—often over listing price—to get the house they want, and that competition creates an attractive environment for sellers. It’s tricky on both sides of the equation ….”Just as other researchers have said, the team at RE/MAX remarked that their year-to-year- comparisons are skewed by pandemic-spurred restrictions during March 2020. Nonetheless, they say, housing activity in the report’s 53 markets nationwide last month hit several notable milestones:The median sales price of $303,000 rose 4.5% above the previous report record of $290,050 in February and was 14.3% higher year over year.Inventory dropped to a new report low for the ninth consecutive month and was 45.2% lower year over year.Average “months supply of inventory” set a report record of 1.1, eclipsing the previous low of 1.6 months in February. The figure for March 2020 was 3.2 months of available supply.And the market missed another milestone by only a hair: The average days on the market of 38 was 16 days less than March 2020 and just two days more than the report record of 36 set last November.Indeed, March was only the fifth month in report history with average days on the market running sub 40.”All five times have occurred in the past seven months,” the authors of the report said. Share Save Governmental Measures Target Expanded Access to Affordable Housing 2 days ago April 19, 2021 774 Views Sign up for DS News Daily last_img read more

Deduction Under Section 80-IA Income Tax Act Not Restricted To ‘Business Income’ Only: Supreme Court

first_imgTop StoriesDeduction Under Section 80-IA Income Tax Act Not Restricted To ‘Business Income’ Only: Supreme Court LIVELAW NEWS NETWORK28 April 2021 11:21 PMShare This – xThe Supreme Court held that the scope of sub-section (5) of Section 80- IA of the Act is limited to determination of quantum of deduction under sub-section (1) of Section 80-IA of the Act by treating ‘eligible business’ as the ‘only source of income’. This provision cannot be pressed into service for reading a limitation of the deduction under sub-section (1) only to ‘business income’, the bench comprising Justices L. Nageswara Rao and Vineet Saran observed.Advertisement In this case, the Assessing Officer restricted the eligible deduction under Section 80-IA of the Income Tax Act to the extent of ‘business income’ only. The Commissioner of Income-Tax (Appeal)-I partly allowed the Appeal filed by the Assessee and reversed the order of the Assessing Officer on the issue of the extent of deduction under Section 80-IA of the Act. The Income Tax Appellate Tribunal upheld the decision of the Appellate Authority on the issue of deduction under Section 80-IA. The High Court refused to interfere with the Tribunal’s order as far as the issue on deduction under Section 80-IA is concerned. Advertisement Before the Apex Court in appeal, the Revenue contended that the Assessing Officer was right in holding that the deduction under Section 80-IA of the Act should be restricted to ‘business income’ only. On behalf of Assessees, it was contended that there is no indication in sub-section (5) of Section 80-IA that the deduction under sub-section (1) is restricted to ‘business income’ only.The court observed that the essential ingredients of Section 80-IA (1) of the Act are: a) the ‘gross total income’ of an assessee should include profits and gains; b) those profits and gains are derived by an undertaking or an enterprise from a business referred to in subsection (4); c) the assessee is entitled for deduction of an amount equal to 100% of the profits and gains derived from such business for 10 consecutive assessment years; and d) in computing the ‘total income’ of the Assessee, such deduction shall be allowed.Advertisement Advertisement “The import of Section 80-IA is that the ‘total income’ of an assessee is computed by taking into account the allowable deduction of the profits and gains derived from the ‘eligible business’. With respect to the facts of this Appeal, there is no dispute that the deduction quantified under Section 80-IA is Rs.492,78,60,973/-. To make it clear, the said amount represents the net profit made by the Assessee from the ‘eligible business’ covered under sub-section (4), i.e., from the Assessee’s business unit involved in generation of power. The claim of the Assessee is that in computing its ‘total income’, deductions available to it have to be set-off against the ‘gross total income’, while the Revenue contends that it is only the ‘business income’ which has to be taken into account for the purpose of setting-off the deductions under Sections 80-IA and 80-IB of the Act. To illustrate, the ‘gross total income’ of the Assessee for the assessment year 2002-03 is less than the quantum of deduction determined under Section 80-IA of the Act. The Assessee contends that income from all other heads including ‘income from other sources’, in addition to ‘business income’, have to be taken into account for the purpose of allowing the deductions available to the Assessee, subject to the ceiling of ‘gross total income’. The Appellate Authority was of the view that there is no limitation on deduction admissible under Section 80-IA of the Act to income under the head ‘business’ only, with which we agree.”, the court said.Advertisement Advertisement Advertisement While dismissing the appeal, the bench observed thus:”We hold that the scope of sub-section (5) of Section 80- IA of the Act is limited to determination of quantum of deduction under sub-section (1) of Section 80-IA of the Act by treating ‘eligible business’ as the ‘only source of income’. Sub-section (5) cannot be pressed into service for reading a limitation of the deduction under sub-section (1) only to ‘business income’.”Case: Commissioner of Income Tax-I Vs. Reliance Energy Ltd. [CA 1327 of 2021]Coram: Justices L. Nageswara Rao and Vineet SaranCitation: LL 2021 SC 235Click here to Read/Download JudgmentTagsIncome Tax Act Section 80-IA Income Tax Act #Justice L. Nageswara Rao Justice Vineet Saran Supreme Court Subscribe to LiveLaw, enjoy Ad free version and other unlimited features, just INR 599 Click here to Subscribe. All payment options available.loading….Next Storylast_img read more

The other side

first_imgLatest Stories Remember America’s heroes on Memorial Day Penny Hoarder Issues “Urgent” Alert: 6 Companies Are… Around the WebDoctor: Do This Immediately if You Have Diabetes (Watch)Health VideosIf You Have Ringing Ears Do This Immediately (Ends Tinnitus)Healthier LivingHave an Enlarged Prostate? Urologist Reveals: Do This Immediately (Watch)Healthier LivingWomen Only: Stretch This Muscle to Stop Bladder Leakage (Watch)Healthier LivingRemoving Moles & Skin Tags Has Never Been This EasyEssential HealthTop 4 Methods to Get Fortnite SkinsTCGThe content you see here is paid for by the advertiser or content provider whose link you click on, and is recommended to you by Revcontent. As the leading platform for native advertising and content recommendation, Revcontent uses interest based targeting to select content that we think will be of particular interest to you. We encourage you to view your opt out options in Revcontent’s Privacy PolicyWant your content to appear on sites like this?Increase Your Engagement Now!Want to report this publisher’s content as misinformation?Submit a ReportGot it, thanks!Remove Content Link?Please choose a reason below:Fake NewsMisleadingNot InterestedOffensiveRepetitiveSubmitCancel Published 8:23 am Thursday, November 10, 2011 The other side Sponsored Content By Jaine Treadwell Pike County Sheriff’s Office offering community child ID kits Skip Ward is no stranger to the bank. He makes a trip to the bank each spring to make arrangements for his ‘draw.” Then, he starts hoping and praying that Mother Nature will be kind to him so his crops will make.Kervin understands the plight of the farmers. He knows how almost totally dependent on the weather farmers are and admires their willingness to roll the dice, year and year.And, too, in a way, Kervin “grew up” on the farm.“I started working for Mr. Harold Lee on the farm when I was in the seventh grade and worked with him until I graduated from college,” he said. “I hoed peanuts, drove the tractor and fed the cows. We’d go to work just after sunup and work until dark. The farm was 200 acres that were as flat as a tabletop. You could hardly make it from one end of the row to the other with a hoe. So, I know what it’s like to be so thirsty that your tongue sticks to the roof of your mouth.” Kervin in president of Troy Bank & Trust and Ward is a Pike County row-crop farmer.Ward switched places with Kervin Wednesday morning at the TB&T main office and quickly settled back in the president’s chair.“I’ve never been on this side of the desk before,” Ward said with a smile. “I’ve always worked for the banker and now he’s working for me.” The Farm-City Committee didn’t have to twist Jeff Kervin’s arm or Kevin Ward’s to get them to agree to participate in the 2011 Pike County Chamber of Commerce’s Farm-City Swap.“Kevin and I just agreed to split the $20,000 prize money for being selected,” Kervin said laughing.Kervin and Ward were eager to participate in the annual Farm-City Swap because each has a sincere appreciation for the other’s vocation. Ward nodded in agreement.“What you need to farm is a weak mind and a strong back,” he said, laughing. “Technology has taken some of the backbreaking work out of farming. We’ve got chemicals and mechanical pickers that do the work that hoes and strong backs used to do but farming is still a hard row to hoe.”Kervin said that technology has made most of the bank’s paper and pencil record keeping a thing of the past.But even with on-line banking, TB&T still gets about 20,000 automated calls a month and so many people-to-people calls that the bank doesn’t even keep count.“I come in around 7:15 to answer emails and voice mails and deal with bad checks and we have plenty of those,” Kervin said. “But loans are down. We used to have about 400 loan requests a month. Now, it’s about 200. And farm loans are really down. Most of our farm loans now are for poultry and cattle.”Ward said he considered getting into the chicken business several years ago, and kind of wishes that he had “back them.”“Now, it’s just too expensive,” he said. “A chicken house costs about a quarter million dollars.”Kervin said people in both the urban and rural areas are not borrowing money.“They want to get out of debt,” he said. “People are more conservative. They are putting their hands on top of their money and don’t let it get away from them.”Ward said that a farmer’s best friend is the banker because borrowing money is a way of life for a farmer. A loan is a farmer’s bread and butter.“We have to have a draw to operate,” he said. “This year, I farmed 73 acres of peanuts and that was down from 200 or more. I had 160 acres of cotton and that was up because the record market prices drew me into it. The peanuts were good for this year and the cotton made all right but the corn crop failed. That’s the way it goes.”For the farmer, the season begins at the bank. Kervin understands that.“Even with the technology available to banks today, it all reverts back to the tried and true,” Kervin said. “Banking is a people business. You have to know your customers and know what they are doing.”Kervin and Ward said that doing banking with those you know and trust “on both sides of the table” makes the annual spring trip to the bank less stressful.For Ward, being responsible for a vault filled with money would be more stress that he could stand. And, short time later, Kervin found that being behind the wheel of a six-row cotton picker was more stress than he could handle.The farmer and the banker “toured” a Pike County cotton field and Kervin got to do something he had never done before – pick cotton by hand.Picking a few bolls of cotton by hand was fun but, as Kervin looked down that 1,000-foot row, he was certain that the fun would stop about 10 feet down the row. So, he opted to climb aboard the mechanical picker.“Picking cotton is hard work either way,” Kervin said. “It’s a hard, dusty job. The hours are long and farming is a thankless job. But I like being out in nature. It’s peaceful and tranquil. Sometimes it gets claustrophobic in my office but I don’t think I would miss the dust and dirt and, when it’s hot or cold or rainy, I think I would rather be in a climate-controlled environment. I appreciate all that our farmers do. They are the backbone of this nation.Ward expressed appreciation for the “contributions” that bankers make to the agricultural community. But, after spending a morning at the bank, he had no doubts that farm living is the life for him.“I don’t have to deal with people. I’m isolated out there in the field,” he said. “I like doing things on my own and I sure would hate to have to tell someone they didn’t get a loan. But I’ve always appreciated the bankers. We work hand-in-hand and that’s what it takes to keep our country go and growing.”And that is the reason behind Farm-City Week and the Farm-City Swap — to reinforce the partnership between the farm and city communities and as a reminder that “you can’t have one without the other.” Email the author By The Penny Hoarder Book Nook to reopen Troy falls to No. 13 Clemson You Might Like Giving thanks focus of Factor The Rev. Den Irwin, pastor of St. Martin of Tours Catholic Church in Troy, encouraged the packed house at the… read more Print Article Plans underway for historic Pike County celebrationlast_img read more

Timescales for radiation belt electron acceleration and loss due to resonant wave-particle interactions: 2. Evaluation for VLF chorus, ELF hiss, and electromagnetic ion cyclotron waves

first_imgOuter zone radiation belt electrons can undergo gyroresonant interaction with various magnetospheric wave modes including whistler-mode chorus outside the plasmasphere and both whistler-mode hiss and electromagnetic ion cyclotron (EMIC) waves inside the plasmasphere. To evaluate timescales for electron momentum diffusion and pitch angle diffusion, we utilize bounce-averaged quasi-linear diffusion coefficients for field-aligned waves with a Gaussian frequency spectrum in a dipole magnetic field. Timescales for momentum diffusion of MeV electrons due to VLF chorus can be less than a day in the outer radiation belt. Equatorial chorus waves (∣λ W ∣ 15 deg) are also present. Our calculations confirm that chorus diffusion is a viable mechanism for generating relativistic (MeV) electrons in the outer zone during the recovery phase of a storm or during periods of prolonged substorm activity when chorus amplitudes are enhanced. Radiation belt electrons are subject to precipitation loss to the atmosphere due to resonant pitch angle scattering by plasma waves. The electron precipitation loss timescale due to scattering by each of the wave modes, chorus, hiss, and EMIC waves, can be 1 day or less. These wave modes can separately, or in combination, contribute significantly to the depletion of relativistic (MeV) electrons from the outer zone over the course of a magnetic storm. Efficient pitch angle scattering by whistler-mode chorus or hiss typically requires high latitude waves (∣λ W ∣ > 30 deg). Timescales for electron acceleration and loss generally depend on the spectral properties of the waves, as well as the background electron number density and magnetic field. Loss timescales due to EMIC wave scattering also depend on the ion (H+, He+, O+) composition of the plasma. Complete models of radiation belt electron transport, acceleration and loss should include, in addition to radial (cross-L) diffusion, resonant diffusion due to gyroresonance with VLF chorus, plasmaspheric hiss, and EMIC waves. Comprehensive observational data on the spectral properties of these waves are required as a function of spatial location (L, MLT, MLAT) and magnetic activity.last_img read more