TAGSbusinessindustryKempLimerick City and CountyMid West Industry Feature Exercise With Oxygen Training at Ultimate Health Clinic Advertisement RELATED ARTICLESMORE FROM AUTHOR Linkedin Housing 37 Compulsory Purchase Orders issued as council takes action on derelict sites Facebook IN 2010 Kemp established its European HQ in Limerick as part of a major expansion initiative. The office has since grown at a tremendous rate, consistently building on its own success to employ over 75 people in Limerick City.Kemp specialises in load balancing technology, enabling customers to manage high-intensity web traffic and applications. This is a rapidly developing industry, vital to virtually all large-scale digital activity such as web hosting and cloud computing.Sign up for the weekly Limerick Post newsletter Sign Up To stay competitive in such an exciting field, Kemp established the core R&D team in Limerick, allowing them to take full advantage of local talent in an increasingly tech-oriented city. But employment at Kemp yields more than a chance to do engaging work. Kemp has a deep understanding of the importance of employee health and wellbeing, offering health insurance, gym membership, and even allowing time off for personal training sessions.Kemp also prides itself on being a highly social workplace.They also have opportunities to meet up with colleagues based in New York, Singapore, London and Munich.Kemp is always on the lookout for skilled individuals and open to applications. While the chance to be part of bold new developments in one of the world’s most crucial technologies might draw you to Kemp, it’s a supportive, friendly, and health-aware culture that will likely convince you to stay. See www.kemptechnologies.com Twitter Print Previous articleArrive early for Minor thrillsNext articleWIN TICKETS TO FOREVER YOUNG 2019 ON JULY 5-7 Staff Reporterhttp://www.limerickpost.ie Limerick businesses urged to accept Irish Business Design Challenge Email BusinessNewsLifestyleSponsored ContentCome for the work; stay for the workplaceBy Staff Reporter – June 28, 2019 331 WhatsApp Ann & Steve Talk Stuff | Episode 29 | Levelling Up Limerick on Covid watch list TechPost | Episode 9 | Pay with Google, WAZE – the new Google Maps? and Speak don’t Type!
Top StoriesSC Allows NDTV’s Appeal To Quash Income Tax Re-Assessment Notice [Read Judgment] LIVELAW NEWS NETWORK3 April 2020 4:29 AMShare This – xIn a major relief to media company New Delhi Television Ltd (NDTV), the Supreme Court on Friday allowed its appeal to quash the notice issued by the Income Tax Department seeking to re-open it income assessment for the financial year 2007-08.The assessing officer had issued notices to NDTV under Section 148 of the Income Tax Act on the ground of escapement of income from assessment and…Your free access to Live Law has expiredTo read the article, get a premium account.Your Subscription Supports Independent JournalismSubscription starts from ₹ 599+GST (For 6 Months)View PlansPremium account gives you:Unlimited access to Live Law Archives, Weekly/Monthly Digest, Exclusive Notifications, Comments.Reading experience of Ad Free Version, Petition Copies, Judgement/Order Copies.Subscribe NowAlready a subscriber?LoginIn a major relief to media company New Delhi Television Ltd (NDTV), the Supreme Court on Friday allowed its appeal to quash the notice issued by the Income Tax Department seeking to re-open it income assessment for the financial year 2007-08.The assessing officer had issued notices to NDTV under Section 148 of the Income Tax Act on the ground of escapement of income from assessment and proposing a substantial addition of Rs.642 crores to its account.The SC held that these notices, which were issued in 2015, though disclosed reasons, were time-barred and hence unsustainable.”We accordingly allow the appeal by holding that the notice issued to the assessee shows sufficient reasons to believe on the part of the assessing officer to reopen the assessment but since the revenue has failed to show nondisclosure of facts the notice having been issued after a period of 4 years is required to be quashed”, held the bench comprising Justices L Nageswara Rao and Deepak Gupta.The Court however clarified that it has not expressed any opinion on whether on facts of this case the revenue could take benefit of the second proviso to Section 147 of the Act.”..the revenue may issue fresh notice taking benefit of the second proviso if otherwise permissible under law”, the Court said.As per second proviso, the time bar of 4 years for re-opening assessment as specified in first proviso to Section 147 of the IT Act, is not applicable “in a case where any income in relation to any asset located outside India has escaped assessment for any assessment year”.The Court however noted that the notices issued by the Department did not specify that it was proceeding under the second proviso.”The notice is conspicuously silent with regard to the second proviso. It does not rely upon the second proviso and basically relies on the provision of Section 148 of the Act. The reasons communicated to the assessee on 04.08.2015 mention ‘reason to believe’ and nondisclosure of material facts by the assessee. There is no case set up in relation to the second proviso either in the notice or even in the reasons supplied on 04.08.2015 with regard to the notice. It is only while rejecting the objections of the assessee that reference has been made to the second proviso in the order of disposal of objections dated 23.11.2015″, the bench noted.”…the noticee or the assesee should not be prejudiced or be taken by surprise. The uncontroverted fact is that in the notice dated 31.03.2015 there is no mention of any foreign entity”, added the bench.Therefore, the Court expressed the view that that “the notice and reasons given thereafter do not conform to the principles of natural justice and the assessee did not get a proper and adequate opportunity to reply to the allegations which are now being relied upon by the revenue”. The IT department took the stand that the NDTV had suppressed in the income it had raised in 2007-08 through foreign subsidiaries in Netherlands and United Kingdom.According to the department, the UK subsidiary of NDTV – NNPLC – had issued convertible bonds worth US $ 100 million, which was possible only due to the guarantee issued by NDTV. The Department reasoned that NNPLC had no actual worth, and held that the transactions with the foreign subsidiaries were “sham transactions with a view to get the undisclosed income”.The final assessment order accepting the returns of the NDTV for 2007-08 FY was passed in 2012. Three years later, in March 2015, the revenue sent the first notice seeking to re-open the assessment for 2007-08 FY. This notice did not give any reasons. The assessee then asked for reasons and thereafter on 04.08.2015 reasons were supplied.The assessing officer did not accept the objections of NDTV. The assessing officer was of the opinion that there were reasons to believe that the funds received by NNPLC were the funds of the assessee under a sham transaction.The attempt made by NDTV to challenge the re-opening of assessment in Delhi High Court did not meet with success. The HC held that there was no “true and fair disclosure” and therefore held that the revenue could taken the extended period of limitation of 6 years for initiating proceedings under the first proviso Section 147 of the Act.Challenging the Delhi HC decision, it approached the SC.Senior Advocate Arvind P Datar appeared for NDTV, and Solicitor General Tushar Mehta, along with Advocate Zoheb Hussain, appeared for the Department.The SC framed the following issues in the matter :(i) Whether in the facts and circumstances of the case, it can be said that the revenue had a valid reason to believe that undisclosed income had escaped assessment?(ii) Whether the assessee did not disclose fully and truly all material facts during the course of original assessment which led to the finalisation of the assessment order and undisclosed income escaping detection?(iii) Whether the notice dated 31.03.2015 along with reasons communicated on 04.08.2015 could be termed to be a notice invoking the provisions of the second proviso to Section 147 of the Act? As regards the first issue, the Court favoured the Department, and held that the notice was not issued on the basis of a “mere change of opinion”, and that the same was based on “prima facie” material.”At the stage of issuance of notice, the assessing officer is to only form a prima facie view. In our opinion the material disclosed in assessment proceedings for subsequent years was sufficient to form such a view. We accordingly hold that there were reasons to believe that income had escaped assessment in this case”, the bench said.With respect to the second issue, the Court held that the assessee had disclosed all material information in the first assessment itself. The revenue had argued that it can take the benefit of the extended period of limitation of 6 years for initiating proceedings under the first proviso Section 147 of the Act on the ground that the assesse had suppressed material information. This was rejected by the Court.The Court observed :”In our view the assessee disclosed all the primary facts necessary for assessment of its case to the assessing officer. What the revenue urges is that the assessee did not make a full and true disclosure of certain other facts. We are of the view that the assessee had disclosed all primary facts before the assessing officer and it was not required to give any further assistance to the assessing officer by disclosure of other facts”.The SC also noted that before the HC, the Department had not raised the point of non-disclosure of facts by NDTV.”We are clearly of the view that the revenue in view of its counteraffidavit before the High Court that it was not relying upon the non disclosure of facts by the assessee could not have been permitted to orally urge the same. Even otherwise we find that the assessee had fully and truly disclosed all material facts necessary for its assessment and, therefore, the revenue cannot take benefit of the extended period of limitation of 6 years”.The relief to NDTV was granted on the basis of the favourable findings on the third issue, which was answered as :”we answer the third question by holding that the notice issued to the assessee and the supporting reasons did not invoke provisions of the second proviso of Section 147 of the Act and therefore at this stage the revenue cannot be permitted to take benefit of the second proviso”. Click here to download judgment Read JudgmentSubscribe to LiveLaw, enjoy Ad free version and other unlimited features, just INR 599 Click here to Subscribe. All payment options available.loading….Next Story
Commentary: Baby, It’s Repressive Around HereDecember 24, 2018By John KrullTheStatehouseFile.com INDIANAPOLIS – Here’s a good holiday resolution.Why don’t we just let people think what they think and feel what they feel?John Krull, publisher, TheStatehouseFile.comParticularly about things like songs and games.The controversy surrounding the song “Baby, It’s Cold Outside” is just the latest example of some people taking offense and other people telling them that they have no right to take offense.But they do.The people offended by the song say it is sexist and even, to use a phrase gaining traction on social media, “rapey.” They have a point. The tune is a duet between a woman who wants to leave and a man with a little more than a good conversation on his mind who tries to persuade her to stay.At one point, the woman sings, “The answer is no” and, at another, wonders if her drink has been spiked.Defenders of the song argue that the song is less about seduction than it is about a woman trying to balance her desires against the powerful forces of social coercion. When the song was written in 1944, women weren’t supposed to acknowledge they were sexual beings. The pressure with which the woman wrestles, the song’s champions say, is from society, not the guy who is cooing blandishments to her.There’s truth to that, too.These conflicting interpretations have created a cultural flashpoint.Radio stations in Cleveland and elsewhere have banned “Baby, It’s Cold Outside” from their air. In response to that ban, a radio station played the song, over and over and over again, for two solid hours.(An aside: I’m pretty sure that, if police officers or prison officials did the same to prisoners in their custody, any sane and reasonable judge would consider the act a violation of the Eighth Amendment prohibition against cruel and unusual punishment.)I don’t have strong feelings about “Baby, It’s Cold Outside,” which I consider little more than elevator music.But I do find the way the controversy has played out fascinating.Many of the people defending the song see criticism of it as just another example of political correctness. They argue that those offended by the song’s lyrics are trying to squelch free expression and that they have no right to impose their views on others.A surprising number of the folks taking this position, though, were part of the same crew offended by black football players taking a knee rather than standing for the national anthem to protest the numbers of unarmed African-Americans shot by police. In that case, the self-appointed crusaders against political correctness had no problem imposing their views on others and trying to limit free expression.But, then, this is what happens when we decide we have a monopoly on truth, virtue or wisdom.I can see why people are offended by “Baby, It’s Cold Outside.” They have a right to feel that way.I also understand that, nearly 75 years ago, the songwriter didn’t craft the tune as a justification for sexual assault. But it’s not 1944 any longer and we now think differently about the man-woman dance than we did then.If people don’t want to hear the song, they have the right to say so and to change the channel when it comes on. And a radio station has the right to choose not to play the tune at all.And, if there are people masochistic enough to love the song and can’t listen to it enough – well, there’s a radio station in Kentucky willing and eager to torture them for two hours at a time. They should seek it out. It’s their right to do so.The same goes for football players and the anthem and the fans offended by the players taking knees. The players have a right to express their anger at racial injustice. The fans offended by what they see as disrespect for the flag and the military also are entitled to their feelings and can express them by not attending or watching games.This is a giving season.One of the best gifts we could offer is just to let people make up their own minds.FOOTNOTE: John Krull is director of Franklin College’s Pulliam School of Journalism, host of “No Limits” WFYI 90.1 Indianapolis and publisher of TheStatehouseFile.com, a news website powered by Franklin College journalism students.The City-County Observer posted this article without opinion, bias or editing.FacebookTwitterCopy LinkEmail
The photos showed members of the BEM committee for its 2020 term. The posts had been removed from the Instagram account as of Wednesday.Read also: Girls take over leadership posts to promote gender equalityThe blurred pictures have raised concerns among netizens over the poor sense of gender equality among the BEM members.The pictures went viral after Nadya Karima Melati, a cofounder of the Support Group and Resource Center on Sexuality Studies, tweeted them on her Twitter account @nadyazura. She wrote that the photos shocked her and raised concerns over the quality of higher education that prompted BEM members to blur the pictures of the female members. She went on to say that a similar thing also occurred in the UNJ’s School of Natural Sciences and Mathematics’ BEM, where photos of its female members were replaced with anime-style drawings.“That’s crazy as it eliminates the role and existence of women from the story,” Nadya tweeted on Monday. As of Wednesday afternoon, the tweet had been liked more than 12,000 times.Gw sebagai sejarawan shock banget sama kualitas pendidikan perguruan tinggi negeri yang BEMnya ngeblur foto perempuan pengurus macam BEM Teknik dan MIPA UNJ atau diganti foto perempuannya dengan anime.GILAK ITU NAMANYA PENGHAPUSAN PERAN/EKSISTENSI PEREMPUAN DARI SEJARAH! pic.twitter.com/bPA30daUaA— Nadyazura (@Nadyazura) February 9, 2020Another Twitter user mentioned that similar practices had occurred in other departments of the university as well.“There are more like this in [the university]. Why has gender-based discrimination become common culture on the campus?” Twitter user @novalauliady tweeted, while attaching several screenshots from other student bodies within the UNJ.BEM FT dan BEM FMIPA UNJ bukan satu satunya yang melakukan penghilangan/pemudaran anggota perempuannya. Masih banyak di UNJ yang begini.Kenapa ya diskriminasi berbasis gender jadi budaya di kampus? pic.twitter.com/lWsxcapTKI— ig: ultrafragile (@novalauliady) February 11, 2020Responding to the brouhaha, UNJ Engineering School BEM chairman Ibrahim Katoni Baurekso denied that the body blurred the pictures of the female members. “We only decreased the pictures’ clarity,” he said on a letter signed on Monday, posted on the BEM’s Instagram account.He added that there were female members in the organization who did not want their pictures to be published. This led to a deal between the female members to reduce their pictures’ clarity upon publishing.“It is not true that there is feminism, patriarchy, sexism at UNJ Engineering School’s BEM as mentioned by other people,” Ibrahim went on to say.As of Wednesday, no female BEM members had made any statement regarding the brouhaha.Read also: Discourse: RI, Australia face similar challenges in gender equality: EnvoySome Twitter users showed support for the student body, highlighting that people should respect what the female BEM members wanted.Twitter user @Miptahparidi_, who claimed to be one of UNJ Chemistry Education Department’s BEM members, wrote that several female members believed publishing their pictures was equal to showing their aurat, or parts of the body that should not be exposed to sight.“We have to be open minded, don’t we? This means we respect other people’s choices. We shouldn’t feel like we have the most extensive insight and those who are not in line with our insight are wrong. […] That is not open minded, but forcing your opinion,” he said.pic.twitter.com/Vl3cuUN1PZ— Uje cahaya asia (@Miptahparidi_) February 11, 2020He added that the practice of blurring female members’ pictures or replacing them with cartoon illustrations had been common practice for the past few years at UNJ.Topics : Instagram posts showing blurred photos of female members of a student executive body (BEM) in a state university in Jakarta have stirred debate on social media about gender equality among university students.The controversial pictures were uploaded to the Instagram account of Jakarta State University’s (UNJ) Engineering School BEM, @bemftunj, showing ghost-like photos of young female students smiling to the camera, their bodies were clearly visible, with bold and bright text showing their names and positions in the organization.While photos of their male counterparts were unedited, a viewer would need to squint their eyes to make out the female members’ faces.