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Little Saigon
Little Saigon and Tendernob
Little Saigon and the Tendernob are two Tenderloin neighborhoods that are home to large immigrant populations and some of the best food in the city. Join us as we take you on the only food tour of this district and explore the flavors of Asia, the Middle East, and beyond!
The Mission District
San Francisco's 1st neighborhood, The Mission District is still the heart & soul of this vibrant city. This area is so rich in culture, that we have 4 Mission food tours & 2 neighborhood walks.
North Beach is that rare thing -- a neighborhood that manages to be a perennial hit with tourists, and also to remain beloved by San Franciscans. It's San Francisco's Little Italy and the home of the beatniks.
Scenic Running
Just a short run from the urban landscape of San Francisco's busy city streets you will find numerous trails and parks offering phenomenal views of the Golden Gate Bridge, the City Skyline and other gems.
Established in the 1840s, San Francisco's Chinatown is the oldest Chinatown in North America and the largest Chinese community outside Asia. Our food and walking tours are 2nd to none.
Parrots!
Wild Parrots in San Francisco? Yes there are officially at least two flocks of wild Parrots here. These Parrots have evolved into a brand new species of parrot indigenous to San Francisco.
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Ways to Stay Relaxed on Your Next Trip to San Francisco
Written by Stephanie James
Taking a vacation and leaving work behind can be harder than it sounds. The average American spends more than 40 hours a week working. We work anywhere and everywhere and find it increasingly difficult to switch off. This drive to keep on top of our workload can make it even harder to relax on vacation. As hard as it can be, relaxing on vacation is good for us and can give us a greater drive and enthusiasm for work when we do return to it. Below are some sure-fire ways to unwind and stay relaxed while on vacation.
Take a relaxing tour
When we're visiting somewhere new, it can be tempting to try to see it all and book a tour for every day we are away. Rather than racing around collecting photos for Instagram or show friends and family back home, consider giving yourself some time out. This could be achieved by simply giving yourself a few days off to sit poolside sipping cocktails, or trying a tour that includes spending time in a local spa or having a massage. Deliberately including relaxation days will keep the reason why you headed off on vacation front and center of your mind.
Ocean Beach, San Francisco, California
If you're flying to your holiday destination, consider using the time on the plane to unwind and set you up for your vacation. Wear comfortable clothes for your flight, choose a window seat so you can easily rest, drink plenty of water and pack a travel pillow in your carry-on. Many planes now have mindfulness meditation apps available on the inflight entertainment packs, so browse to find something that soothes you. Taking the time to unwind on the plane will have you arriving at your holiday destination calm and ready to enjoy the time away from work.
Stow Lake, Golden Gate Park, San Francisco
Before you go, let your clients and colleagues know you'll be unavailable. Set up automatic out of office replies for email, switch to vacation mode on project management apps and let key people know that you won't be checking emails or messages for a specified period. Doing so gives you permission to switch off from work and be present on your vacation so you can really relax.
De Young Museum Observation Deck, Golden Gate Park
Schedule reading time
Take a few books you've been meaning to read. Or if you're packing light, load up a kindle or e-reader with some titles you're keen to consume. Whichever format you choose, reading requires you to sit still, pay close attention and be quiet – the perfect conditions for relaxing. What's more, reading is very good for you. You can learn something new, increase your emotional intelligence and even prevent Alzheimer's disease and other forms of dementia.
With a little preparation and determination, a vacation doesn't need to leave you frazzled and needing a break when you get back. Take the time to prepare and be mindful to slow down and adopt a relaxed pace while you're away. You'll thank yourself for it and return to work feeling refreshed and ready for new challenges.
Enjoy exploring a new place, but don't get caught too up in the hustle and bustle of visiting a new place. Vacationing is about self-care, so make sure you're giving your mind and body a rest too. Now that you know how to stay relaxed during your trip, it's time to start planning! Visit http://www.exploresanfrancisco.biz/ for the best tours, attractions, and hotels in the San Francisco area.
Stephanie James is an up and coming freelance blogger and lives in North Carolina. She specializes in Travel-Blogging and other topics, she can be reached here
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San Francisco concerts that changed the nation.
BY: COLLIN BRENNAN | 9.4.2015 |
Originally this article by Collin Brennan had 5 concerts listed, I have added a couple more.
San Francisco concerts have long reflected the music of the times, but the inverse is also true: time and time again, music has revolved around whatever's going on in San Francisco. This was most apparent in the 1960s, when bands like the Grateful Dead and Jefferson Airplane turned the hippie counterculture into the city's greatest export. Five decades later, we can look back and identify five concerts that changed American music forever—an inventory of five San Francisco nights that defined San Francisco nightlife.
The Beatles at Candlestick Park
The San Francisco concert was their last
Nobody but the Beatles knew that this show at chilly Candlestick Park would be their last live concert performance ever. If it had been announced ahead of time, the Fab Four might have sold the place out. Instead, large swaths of seats were left unsold for the final date of their fourth and final North American tour. It was a strangely low-key farewell for the most popular rock band of all time, who occasionally paused their 11-song set to snap pictures with a camera they had brought on stage. It was the end of an era in many ways, and it paved the way for the decade's latter half and the Summer of Love, which would take shape in San Francisco less than a year later.
The Human Be-In at Golden Gate Park
The Summer of Love actually started with this mid-winter event at Golden Gate Park, just a stone's throw from the Haight-Ashbury district that would soon become synonymous with the counterculture. Inspired by sit-ins taking place at lunch counters, colleges, and universities across the country during the early 1960s, the Human Be-In was perhaps the first focused expression of the hippie movement. California had recently passed a law banning LSD, and everyone from poet Allen Ginsberg to psychologist Timothy Leary showed up to encourage a crowd of thousands to "turn on, tune in, drop out." Of course, no celebration of hippiedom would be complete without bands like the Grateful Dead and Jefferson Airplane, both of whom found their way onto the bill.
Aretha Franklin at Fillmore West
Though people tend to associate San Francisco with the hippie counterculture, the city has long been a haven for jazz and soul. From Jelly Roll Morton to John Coltrane, musicians would flock to play the clubs on Fillmore Street, and their hundreds of legendary concerts exist now only in memory. This is not the case with Aretha Franklin's three-night set at Fillmore West, which eventually became one of the best live albums of its era. The Queen of Soul dove right in with her hit song "Respect," but she filled out her set with such hippie standbys as the Beatles' "Eleanor Rigby" and Simon and Garfunkel's "Bridge Over Troubled Water." In doing so, she bridged the gap between the counterculture and modern American soul in a way that few singers had ever attempted.
The Band at Winterland Ballroom
Another San Francisco concert that's been immortalized for new generations to enjoy, the Band's farewell show at Winterland Ballroom is considered one of the greatest concerts, period. Martin Scorsese's documentary film The Last Waltz captured the Band in all their fading glory, but they weren't the only ones to take the stage that night. Bob Dylan, Neil Young, Joni Mitchell, the Staples Singers, and Van Morrison were among the special guests on hand, making this arguably the most star-studded affair in San Francisco's history.
The Sex Pistols at Winterland Ballroom
This San Francisco concert was their last
The Sex Pistols, one of the most influential rock bands ever, the biggest punk act to come out of England, played their biggest concert, and their last show at Winterland in SF. In just a few months Winterland would be closed and demolished, Sid Vicious would be dead in about a year, and by 1979 punk was exploding around the world, although many will say that punk died on this night in SF.
The two week tour in America, was plagued by poor planning and predictably violent reactions, the group's bass player, Sid Vicious, paved the way toward a whole new level of decadence. During the band's engagement in Memphis early in the tour, Vicious, now addicted to heroin, went in search of a connection and was later found in a local hospital with the words "Gimme a fix" carved into his chest with a razor. He engaged in numerous fights both on and off stage, sustaining numerous other injuries as the tour progressed.
The tour eventually culminated in the high profile gig in San Francisco, where concert promoter Bill Graham convinced McLaren that the band was popular enough to play Winterland, dwarfing any performance the band had previously attempted by far. This now legendary concert, the biggest of the group's career, would also turn out to be the Sex Pistols' last. Headlining a triple bill that included local punk bands the Nuns (featuring a young Alejandro Escovedo) and the Avengers (featuring a young Penelope Houston), this night would prove to be an extraordinary theatrical event and the Sex Pistols' final gig before a sold-out audience of 5000. Due to local demand, the Sex Pistols set was also simulcast on KSAN radio, where it would be heard live by thousands of additional listeners and would soon circulate far and wide, becoming the most ubiquitous bootleg recording of the group.
Evaluating this Sex Pistols' performance in terms of music is a relatively pointless exercise, as the band had no desire to please the audience in terms of music, nor could they even play well in any traditional sense. The performance, devoid of pacing, range, tempo, or melody, is instead an onslaught of rage, rebellion, and release, which is relentlessly ragged throughout the set
At first it appeared the band would not do an encore, but amidst roars for more, the Pistols return to the stage and launch into a cover of the Stooges' "No Fun." This eventually culminates with Rotten hunched on the stage, screaming "No Fun!" over and over. The song comes to an abrupt halt and in his most insinuating manner, Rotten poses the question that has by now become infamous, "Ever get the feeling you've been cheated?" before smirking a final "Goodnight" and the band leaving the debris-strewn stage… for good.
Whether you loved them or hated them , the Sex Pistols created one of the great paradigm shifts in modern music, forever changing the landscape of the music industry.
Metallica at The Stone
Who knew that the future of heavy metal would be born on a spring night in San Francisco? Metallica had already made a name for themselves as thrashers whose live show took no prisoners, but this date at The Stone felt different. For starters, it was their first show with new bassist Cliff Burton, who would eventually go down as the greatest metal bassist of all time. It was a prelude of what was to come later that summer on Kill 'Em All, one of the fastest and heaviest albums in history. And—like many of the best moments in American music history—it all started on a sweaty stage in San Francisco.
Rock Against Reagan San Francisco Concerts and Demonstrations
The 1984 National Democratic Convention in San Francisco saw some unusual characters outside the building where the members of the party met. Among the large crowd assembled for demonstrations and marches, a man dressed as "a lobster confessed to one of the local papers that his costume was impractical for a march. 'It's more for standing in place and doing a little break dancing. It's hard to be a lobster these days in the city.'" This crustacean would be one of numerous people dressed up for an "All Species parade". Others joined the all species costumes with outfits such as "a bunch of transvestites in nun costumes [who] performed an exorcism of [the evangelical Southern Baptist pastor and televangelist] Jerry Falwell." Along with all of these people expressing their concerns towards the America around them; the streets around the convention center in San Francisco also included "a seven-hour punk rock concert, 'Rock against Reagan,' featuring such artists as The Dead Kennedys."
Stage diver at RAR across from Moscone Center, in what was then a vacant lot. The buildings that encircled the lot all had military personel with machine guns watching us all the time
The first presidential term of Ronald Reagan was coming to an end and in hope to prevent another term, the Youth International Party, known as the Yippies, from New York City created the "Rock Against Reagan" (RAR) tour. The group toured all across the United States from 1983-1984, leading up to the presidential election. The shows featured some of the most popular punk bands of the era including: The Dead Kennedys from San Francisco, the young trio from San Pedro, California known as the Minutemen, the Crucifucks from Lansing, Michigan, the Dicks and Millions of Dead Cops from Austin, Texas, and Reagan Youth―whose name played off of Hitler's Youth―from New York. The tour had more than just free shows to see some of the biggest acts in punk rock, however. RAR also registered voters, presented informative films on topics such as American imperialism, political speakers, and even comedy; with the later to come popular comedian Whoopi Goldberg performing during the tour's 1983 show at Dolores Park in San Francisco.2 As one tour spokesman shared with a Florida newspaper, the shows were also to generate "proceeds from accompanying T-shirt and art sales . . . to be used for the cause." The "cause" in question was simple: prevent another four years of the Reagan administration.
It may have been in San Francisco, at the Democratic National Convention in July of 1984, where the punk movement reached the apex of political engagement. As the convention met opposition from numerous left wing groups outside; inside according to the title of an editorial "wasn't a circus, but was one great show." If inside the convention was not a "circus" surely the show outside was. Peaceful protests went on throughout the week of the convention, however, July 19th marked a police crackdown on the crowds that amassed on San Francisco's streets.
The day started with a march, "held by a marijuana group and members of a coalition called the War Chest, which was protesting [military-industry] business dealings of top Democratic Party leaders." As these peaceful protesters reached closer to the convention center, they were met by police and "booked for investigation of obstructing traffic." These criminal charges, however, were claimed to be faulty with demonstrators pleading that, "they were forced to block the street when police herded them into groups." Hearing the calls of injustice, a "second protest march was hastily arranged to demand release of the first demonstrators and was announced at [the] 'Rock Against Reagan' punk music concert outside the convention hall." As the protesting march reached upwards to five-hundred people, the crowd began marching several blocks to the Hall of Justice where the protesters from the earlier march were being held. "Chanting 'No KKK, No Fascist USA'"―the popular slogan for demonstrators the week of the convention―and being accompanied by a "papier-mache Trojan donkey colored green and brown like Army Fatigues." The marchers were met by a force of one hundred police officers. "Within minutes, Police Capt. Richard Shippy declared over a bullhorn that the rally was an unlawful assembly and ordered [the protesters] . . . to disperse." By the end of the second march 369 people total had been arrested. Billy Nessen, a twenty- seven-year-old who partook in the event, was quoted saying: "There was no order to disperse." He added that the purpose was to protest the connection between several corporations and the De[m]ocratic Party, the war machine, and South Africa."
The outcome of the protests in San Francisco triggered an alarm for the Republicans who held their convention in Dallas the following month. Dallas prepared for a large assembly of protesters by bringing in extra law enforcement and clearing out the city's jails. The Dead Kennedys were coming to the town where John F. Kennedy himself was assassinated! Escorting the band would be the "Rock Against Reagan" show and hundreds if not thousands of protesting punks. In addition, there were also concerns over how the pro-Reagan supporters and anti-Reagan demonstrators would interact during the week of the convention.
Republican National Convention, Dallas
The outcome of the demonstrations outside the DNC in San Francisco resulted in a large amount of arrests, but punks had been noticed by the media. Police had harassed the protestors the whole week leading up to the convention but they did not divide their spirit. The rallying of punks to join with others towards a common cause stirred up the sense that something positive may in fact come from their effort. Demonstrating against the Democratic Party's growing connections with the military industrial complex was one thing, but they were not the head of the beast. It was the Republicans―and more importantly to the cultural rebellion of punk, Ronald Reagan―that was the prized target. Yet although the punk community showed hype towards the upcoming Republican National Convention (RNC) in Dallas, obstacles of counter-protests would prevent the same commotion that RAR stirred in San Francisco.
Before MRR even published a full story on the outcome of the events at the DNC in San Francisco, their July 1984 issue was already informing punks of the upcoming RAR show and demonstrations the following month in Dallas.
It's Our Right and Duty To Petition
Doug Comstock
From the Castro Courier/ Westside Observer
As Californians we all have the power to make law. The initiative process gives us that power. It was adopted at the turn of the last century and it served to break the railroads' monopoly at a time when elected politicians were firmly in the railroads' pockets. Recent "citizen initiatives" — petitions by regular folks who have hit the streets to get signatures for various causes including saving our cable cars, raising the minimum wage, protecting neighborhood firehouses, limiting campaign contributions, bringing Sunshine to the backrooms of City Hall and stopping the growing height limits on the waterfront.
Now Supervisor Scott Wiener, another politician firmly placed among the powers that swing the purse, has taken it upon himself to "improve" the citizen initiative process. We're not sure if he's sore that his pet projects, like 8 Washington went down to ignominious defeat or that height limits on the waterfront were adopted — both via citizen initiative. Whatever it is, Supervisor Wiener wants to water down the process and make the signature gathering so difficult that only his wealthy special interests can participate, and ordinary citizens will have to go before the Board of Supervisors, hat in hand, to beg for the right to exercise their civic duty.
The City is changing fast, and monied interests are at the front of the line. The sway that highly capitalized campaigns have to persuade voters was very apparent in the last several elections. With local politicians dancing to the tunes that high-priced lobbyists and contributors play, it has never been more valuable to have the citizen initiative process available to solve the problems that elected officials refuse to confront.
As Quentin Kopp put it in last month's Westside Observer column: "Wiener will undoubtedly persuade power-loving colleagues to present his anti-democratic measure to November 2015 voters; I invite all readers to join efforts to stop the silencing of voters by voting 'No' on Wiener's sly scheme this November." This is important.
Doug Comstock is the editor of Westside Observer in the city.
Little Saigon Food Tour
From San Francisco Locals Guide by Donna Riley Explore SF – Little Saigon DONNA RILEY on August 1, 2014 at 6:08 pm Explore SF does the most varied tours of any San Francisco tour company that I've seen. When their Living Social special offer came up, I jumped at the opportunity to take their Explore Read the full article…
Why does San Francisco have such fog?
The what's and why's of San Francisco's most famous weather phenomenon.
The Story of Oofty-Goofty & Big Bertha
Big Bertha and Oofty-Goofty, San Francisco, CA Looking towards Washington Street from early Portsmouth Square, Kearney would be to the right. Still not landscaped, Portsmouth Plaza in the foreground and Telegraph Hill in the background. Doesn't appear to be any rock quarrying yet on Telegraph Hill, or Signal Hill as it was likely to be called then. Read the full article…
Pop Gourmet Food Festival at J Pop Summit 2014
POP GOURMET FOOD FESTIVAL POP GOURMET FOOD FESTIVAL July 19 (Sat) & July 20 (Sun), 11am-6pm on Post & Webster at Fillmore Street POP GOURMET is a food festival that serves up a mix of Japanese delicacies and gourmet foods from San Francisco. Come enjoy popular local food trucks, exclusive sake tasting by select Read the full article…
*|MC:SUBJECT|* table.mcnFollowContent {width:100% !important;} table.mcnShareContent {width:100% !important;} This Sunday, come Explore San Francisco and create some wonderful Mother's Day memories to last a long time. Take Mom out for a food tour and a cruise on the Bay for only $64! Choose any of these food tours: North Beach at Night Mission Read the full article…
A. M. Robertson -> San Francsico One Hundred Years Ago … San Francisco One Hundred Years Ago Early on September 20, 1816 (old style, October 2), we came within sight of the coast of New California. The land we first saw was what is known as Point Reyes, to the north of San Francisco. As the wind Read the full article…
EXPLORE San Francisco: The Folsom District
Folsom District Walking Tour- Free Event… Public Event · By Explore San Francisco Sunday July 1st 2012 1:15pm until 3:00pm Meet on Mission Street at 4th Adults only Sign up on Facebook We'll start in the heart of the old SOMA District, "South Of the Slot". See this blue collar neighborhood as it used to be, before re-development. Then we Read the full article…
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Revised minimum threshold limit of tax effect also applies to pending appeals
Prapti Raut
Case Name : ITO Vs Aditya Buildwell Pvt. Ltd. (ITAT Delhi)
ITO Vs Aditya Buildwell Pvt. Ltd. (ITAT Delhi)
The issue under consideration is whether the monetary threshold limit of tax effect will applicable to pending appeals as well or only on fresh appeals filed by the revenue?
ITAT held that, Revised enhanced minimum threshold limit of tax effect of Rs. 50,00,000 vide recent CBDT Circular No. 17/2-19, dt. 8-8-2019 was applicable not only for appeals to be filed by revenue in future; but also for appeals already filed by revenue in ITAT. Accordingly, all existing appeals in ITAT, having tax effect below revised/enhanced limit of Rs. 50,00,000, had to be treated as withdrawn/not pressed, and therefore, not maintainable.
Per Anadee Nath Misshra, AM
(A) The aforementioned appeal by Revenue and Cross Objection by M/s Aditya Buildwell Private Limited are taken up together for the sake of convenience and brevity and these appeals are hereby disposed off through this Consolidated Order. Grounds taken in appeal of Revenue and Cross Objection of Assessee are as under:
ITA No.- 5084/Del/2015
"1. The Ld. CIT(A) has erred in law and on facts in holding that notice issued u/s 153C by the AO is without jurisdiction and quashing the assessment made thereof.
2. The Ld. CIT(A) has erred in law and on facts in not appreciating the fact that due satisfaction was recorded for initiating the proceedings u/s 153C of the Income Tax Act.
3. The appellant craves leave for reserving the right to amend, modify, alter, add or forego any ground(s) of appeal at any time before or during the hearing of this appeal."
C.O. No.- 364/Del/2015
"1. On the facts and circumstances of the case and in law, the addition of Rs. 30,00,000/- made by the assessing officer on account of alleged unexplained cash credits is beyond the scope jurisdiction provisions of section 153C read with section 153A of Income Tax Act, 1961.
The respondent craves leave to add, alter, modify or delete one or more ground before or at the time of hearing of appeal.
The aforesaid grounds are without prejudice to each other."
(B) At the outset, at the time of hearing before us, we referred to the recent Central Board of Direct Taxes ("CBDT" for short) Circular No. 17/2019 dated 08.08.2019 in F.No. 279/Misc. 142/2007-ITJ (Pt.) wherein minimum threshold limit of tax effect for filing of appeals by Revenue in Income Tax Appellate Tribunal ("ITAT", for short) has been enhanced to Rs. 50,00,000/- by revising the earlier CBDT Circular No. 3 of 2018, dated 11.07.2018. In view of the aforesaid CBDT Circular No. 17/2019 dated 08.08.2019; Revenue is required to withdraw / not press those appeals filed by Revenue in which tax effect is below Rs. 50,00,000. The learned Authorized Representative (Chartered Accountant) of the assessee, contended that appeal filed by Revenue should be dismissed having regard to aforesaid CBDT Circular dated 08.08.2019. Ms. Rachana Singh, CIT(DR), the learned Commissioner of Income Tax (Departmental Representative) ["Ld. CIT(DR)", for short] representing Revenue in this appeal accepted, at the time of hearing of this appeal, that the tax effect in the aforementioned appeal filed by Revenue is below Rs. 50,00,000/-. She did not oppose the contention of the learned Authorized Representative of the assessee that this appeal filed by Revenue should be dismissed.
(B.1) The aforesaid CBDT circular No. 17/2019 dated 08/08/2017 reads as under:
"Circular No. 17/2019
New Delhi. 8th August 2019
Subject: – Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court – Amendment to Circular 3 of 2018 – Measures for reducing litigation.-
Reference is invited to the Circular No.3 of 2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal. High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed.
2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:
S.No.. Appeals/SLPs.in.IT.matters Monetary.Limit.(Rs.)
1 Before.Appellate.Tribunal 50,00,000/-.
2 Before.High.Court. 1,00.00.000/-
3 Before.Supreme.Court 2.00.00,000/-
3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para:
"5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement involves more than one assessee. each assessee shall be dealt with separately."
4. The said modifications shall come into effect from the date of issue of this Circular.
5. The same may be brought to the notice of all concerned.
6. This issues under section 268A of the Income-tax Act, 1961.
7. Hindi version will follow. "
(B.1.1) We have noted that vide Circular No. 3/2018 dated 11th July, 2018 issued by CBDT it was not only directed that the Department shall not file appeal before the Tribunal in cases where the tax effect does not exceed the monetary limit of Rs.20 lakh; but it was also directed that this instruction will apply retrospectively to pending appeals. It was further directed in aforesaid CBDT Circular No. 3/2018 dated 11.07.2018, that the pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. Relevant Portion of the aforesaid Circular No. 3/2018 dated 11.07.2018 is as under:
"The Circular will apply to SLPs/appeals/cross objections /references to be filed henceforth in Hon'ble Supreme Court/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/references. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed."
(B.1.2) Now, vide its aforesaid recent Circular No. 17/2019 Dated 08.08.2019, CBDT has amended its aforesaid earlier Circular No.3/2018 dated 11.7.2018; and it has been directed that monetary limit for filing the Departmental appeal in Income Tax Cases be enhanced further and accordingly, the monetary limit for filing the appeal before the Appellate Tribunal have been enhanced to Rs.50 lakhs through amendment of paragraph 3 of aforesaid Circular No. 3/2018 dated 11.07.2018. Aforesaid Circular No.17/2019 Dated 08.08.2019 has been issued to revise / enhance the monetary limit of tax effect to Rs. 50,00,000/- as compared to the monetary limit of Rs. 20,00,000/- vide CBDT's earlier Circular No. 3/2018 dated 11.7.2018; without, however, in any way amending any other material part of the aforesaid CBDT Circular dated 11.07.2018. More particularly, there is nothing in the aforesaid recent CBDT Circular No. 17/2019 dated 08.08.2019 to infer that direction contained in aforesaid earlier CBDT Circular No. 3 of 2018 dated 11.07.2018 to withdrawn / not press existing appeals (below specified monetary limit of tax effect) already filed by Revenue in ITAT; does not continue to be applicable. Therefore, all the provisions of aforesaid earlier Circular No. 3/2018 dated 11.7.2018 shall apply mutatis mutandis to recent aforesaid CBDT Circular No. 17/2019 dated 08.08.2019 also. Accordingly, the direction in aforesaid earlier Circular dated 11.07.2018 to withdraw / not press Revenue's appeal with tax effect below Rs. 20,00,000/-; in view of recent aforesaid Circular dated 08.08.2019; is now to be read as direction to withdraw /not press Revenue's appeal with tax effect below revised / enhanced limit of Rs. 50,00,000/-.
(B.2) For our aforesaid view expressed in the foregoing paragraph (B.1.2) of this order; we take strength from a recent precedent in the case of Income Tax Officer, Ward 3(2), Ahmadabad vs. Dinesh Madhavlal Patelin (ITA No.- 1398/Ahd/2004 for Assessment Year 1998-99), and 627 others; in which, vide order dated 14.08.2019, of 'A' Bench of Income Tax Appellate Tribunal, Ahmadabad [ Coram: Justice P P Bhatt, President, and Sri Pramod Kumar, Vice President] it was held, at paragraph 7 of the aforesaid order dated 14/08/2019, that relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. This decision has already been reported in 2019-TIOL-1556-ITAT-AHM, and the relevant portion of the aforesaid order dated 14.08.2019 of 'A' Bench, ITAT, Ahmadabad: containing detailed discussion of the issue, is reproduced as under:
"1. These 628 appeals and Cos pertain to the appeals are filed by various Assessing Officer, all these appeals call into question correctness of the relief granted to the taxpayers by the Commissioner of Income Tax (Appeals) and, most importantly, the tax effect involved in all these appeals does not exceed Rs. 50,00,000 in each of these appeals. The cross objections taken up for hearing are only such cross objections as emanate from these appeals and are broadly in support of the orders passed by the Commissioner (Appeals). In these cases, in the light of the discussions with the Principal Chief Commissioner of Income Tax (Gujarat) and representatives of the Ahmedabad ITAT Bar Association, individual notices are dispensed with; notices of hearing are given only through the notice board.
2. It is in this backdrop that we are pleased to take note of a very pragmatic and taxpayer friendly policy decision by the Government of India for reducing the income tax Vide CBDT circular dated 8th August, 2019, the income tax department has further liberalized its policy for not filing appeals against the decisions of the appellate authorities in favour of the taxpayers, wherein tax involved is below certain threshold limits, and announced its policy decision not to file, or press, the appeals, before this Tribunal, against the appellate orders favourable to the assessee in the cases in which overall tax effect, excluding interest- except when interest itself is in dispute, is Rs 50,00,000 or less. What it means, in plain words, is that when a Commissioner (Appeals) gives the taxpayer tax relief of upto Rs 50 lakhs in an appeal in an assessment year, the matter ends there and the relief so granted by the Commissioner (Appeals) cannot be challenged before this Tribunal, that when this Tribunal gives the taxpayer relief of upto Rs 1 crore in an appeal in an assessment year, the matter ends there and the relief so granted by the Tribunal cannot be challenged before the Hon 'ble High Court, and that when Hon'ble High Court gives relief of upto Rs 2 crore to the taxpayer in an appeal in an assessment year, that relief cannot be challenged before Hon'ble Supreme Court. These monetary threshold limits for filing of appeals by the income tax authorities do not take into account interest and other corollaries of the tax demands being confirmed such as penalties, except when a penalty itself is subject matter of litigation, and prosecutions. The enhancement of these monetary limits is at an unprecedented scale. The monetary limit for appeals before this Tribunal, which was Rs 3,00,000 till 10th July 2014, has been in effect enhanced to almost 1,700% in the last five years. This substantial relaxation is certainly a huge step which signifies trust reposed by the Government of India in the decisions of the appellate forums, and substantially cuts down time taken in the finality of the appellate process. It is indeed heartening to note that in one stroke, the Government has not only prevented, but has. in effect, set the stage for withdrawal of thousands of appeals before this Tribunal and before Hon'ble Courts above. In an environment in which retrospectivity was attached only to the taxation and not to tax reliefs or concessions, such an approach is a pleasant departure from legacy practices.
3. In view of the above factual background and the generous concession by this benevolent CBDT circular, all these appeals must be dismissed as withdrawn and the related cross objections must be dismissed as infructuous. There is. however, a small issue that we must deal with.
4. Smt Aparna Agarwal, learned Departmental Representative, however, has a point to make. She points out that the circular dated 8th August 2019 is not clearly retrospective inasmuch as it specifically states in para 4 that "(t)he said modifications shall come into effect from the date of issue of this Circular". It is thus pointed out that this sentence gives an impression that is only after the date of the said circular that the departmental appeals will not be filed in the cases within the specified tax effect limits. We are urged to bear in mind the impact of this observation while giving effect to the circular dated 8th August, 2019. She. however, hastens to add that she is yet to have any specific instructions on the issue and she leaves it for the bench to take the appropriate call. Learned representatives appearing for the taxpayers vehemently oppose the suggestion implicit in her submissions. All of them are unanimous in their argument that the circular must be held to have retrospective application and must equally apply to the pending appeals as well Shri J P Shah. Senior Advocate, points out that the circular dated 8′h August 2019 i^ not a standalone circular and it is required to be read with the old circular no. 3 ot 2018 which is what it seeks to modify. This circular, according to the learned counsel, only enhances the monetary limits and gives further relaxation. He urges us not to read the circular in a manner so as to nullify the underlying approach and object of reducing litigation. Shri Soparkar, learned Senior Advocate, submits that all that the present circular does is to modify the monetary limits and nothing more, and, therefore, it cannot be treated to follow any other approach other than the approach followed in the old circular. The old circular, beyond any dispute or controversy, categorically applied to the pending appeals as on the date of issuance of circular. ShriTushar Hemani, learned Senior Advocate, points out that the circular dated 8th August 2019 only gives further relief not only in terms of the monetary limits but also in terms of the manner in which the application of circular to orders dealing with more than one year is to made. Shri S N Divetia, learned counsel for the assessee, submits that unlike in the cases of earlier CBDT circulars, which used to be in supersession of earlier circulars on the issues, the circular dated 8th August 2019 only modifies the earlier circular which, inter alia, provided for its retrospective application. Our attention is invited to some judicial precedents in support of the contention that the benevolent circular, such as the one in question, is to be given effect in respect of the pending appeals as well. Ms Urvashi Shodhan. learned counsel for the assessee, points outs that its plainly contrary to the scheme of the litigation policy of the Government of India to give this circular only prospective effect. Shri S K Sadhwani, learned counsel for the assessee, invites our attention to the letter dated 16th July 2018 issued by Member CBDT to the all the Principal Chief Commissioners of Income Tax, in the context of circular dated 11th July 2018 that the present circular seeks to modify, seeking report on withdrawal of the appeals covered by the circular. He then points out tMt it is the old circular is still alive today and the only change is with respect to the monetary limits. In all fairness, therefore, the same approach regarding withdrawal of pending appeals must be followed for this circular as well. On the same lines, arguments are advanced by the learned representatives which, for the sake of brevity and to avoid repetition, we are not referring to in more specific details. In brief rejoinder, learned Departmental Representative graciously leaves the matter to us.
5. Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only applies to the appeals to be filed in future but it is also equally applicable to the appeals pending for disposal as on now. Our line of reasoning is this. The circular dated 8,h August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 of 2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 8th August 2019:
2. As a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:
S.No.. Appeals/SLPs in Income-tax matters.. Monetary Limit (Rs.)
2 .Before.High.Court. 1,00.00.000/-
3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed, para 5 of the circular is substituted by the following para:
"5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall he filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3 Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/judgement involves more than one assessee, each assessee shall be dealt with separately"
6. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained intact. The portion which has remained intact includes paragraph 13 of the aforesaid circular which is as follows:
13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed.
7. In view of the above discussions, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth."
(B.2.1) Moreover, in the following precedents, Co-ordinate Benches of Income Tax Appellate Tribunal, Delhi; have already taken the view that the aforesaid CBDT Circular no. 17/2019 dated 08.08.2019 shall also apply retrospectively to pending appeals:
(i) Order dated 21.08.2019 of "A" Bench of ITAT, Delhi in ITA No. – 5416/Del/2015 and 6 others for A.Y. 2011-12, in the case of ITO vs. M/s L. & Sons Infrastructure (P) Ltd. and 6 other appeals
(ii) Order dtd. 19/08/2019 of "B" Bench of ITAT, Delhi, in ITA No. 4497/Del/2016 for A.Y. 2011-12 in the case of ITO vs. M/s BSA Homes Pvt.
(iii) Order dtd 19/08/2019 of "C" Bench of ITAT, Delhi, in ITA No.– 4276/Del/2016, for A.Y. 2012-13 in the case of ACIT vs. Isham System (P) Ltd.
(iv) Order dtd 19.08.2019 of "E" Bench of ITAT, Delhi in ITA No. – 5230/Del/2011 for A.Y. 2004-05 Delhi in the case of ACIT vs. M/s Majestic Properties.
(v) Order dtd. 19/08/2019 of "F" Bench of ITAT, Delhi in ITA Nos.– 5136 & 5137/Del/2016 for A.Y. 2009-10 & 2010-11 in the case of ACIT vs. Prateek Buildtech India P. Ltd.
(vi) Order dtd 21/08/2019 of "D" Bench, of ITAT, Delhi in ITA Nos. – 5628/Del/2016 and 1481 & 5961/Del/2016 for A.Y. 2007-08 and 2006-07 & 2013-14 in the case of ITO vs. Jain Steel Corporation and ACIT vs. Jindal Poly Films Ltd.
(B.2.2) A perusal of the aforesaid recent CBDT Circular dated 08.08.2019 shows that minimum threshold limit of tax effect for filing of Special Leave Petition ('SLP' for short) in Hon'ble Supreme Court has also been enhanced to Rs. 2,00,000/-. Vide separate orders, each dated 16.08.2019, Hon'ble Supreme Court has already dismissed the following SLPs filed by Revenue earlier; since the tax effect involved in each of these cases was less than Rs. 2,00,000/-:
(i) Special Leave Petition (Civil) Diary 25086/2019 in the case of CIT v/s M/s Hongkong and Shanghai Banking Corporation Ltd. (Arising out of impugned final judgment and order dated 06-02-2019 in ITA No. 1650/2016 passed by the High Court of Judicature at Bombay)
(ii) Special Leave Petition (Civil) Dairy No. 26373/2019 in the case of DCIT EB Holding Company Ltd. (Arising out of impugned final judgment and order dated 25-01-2019 in WP No. 3642/2018 passed by the High Court of Judicature at Bombay)
(iii) Special Leave Petition (Civil) Diary No. 21497/2019 in the case of Pr. CIT vs. Keshav Power Ltd. (Arising out of impugned final judgment and order dated 07-09-2018 in ITA No. 277/2018 passed by the High Court of Delhi at New Delhi)
(iv) Special Leave Petition (Civil) Diary No. 25076/2019 in the case of Pr. CIT vs. Meenakshi Modi. (Arising out of impugned final judgment and order dated 24-01-2019 in DBITA No. 156/2018 passed by the High Court of Judicature for Rajasthan at Jodhpur)
(B.2.3) Moreover, vide F. No. 279/Misc/M-93/2018-ITJ, dated 20th August, 2019; clarification has been issued by CBDT that revised monetary Limits mentioned in Circular No. 17/2019 is applicable to all pending SLPs / appeals / cross objections / references. It reads as under:
"F. No. 279/Misc/M-93/2018-ITJ
Room No. 12, 5 th Floor, Jeevanvihar Building,
Parliament Street, New Delhi.
Dated the 20th August, 2019.
All Pr. Chief Commissioners of Income Tax
Sub: Withdrawal of Pending cases after Enhancement of Monetary Limits matter reg; Ref. Circular No. 17/2019 dated 8th August, 2019 (F.No. 279/Misc. 142/2007- ITJ(Pt) and Circular No. 3 of 2018.
Kindly refer to the aforesaid subject. Representations have been received from the field, seeking clarifications on applicability of Circular 17 of 2019 on pending appeals.
2. In this regard, it is stated that Circular 17 of 2019 relaxes the monetary limits as mentioned in the table there in and all other paras, except para 5 of Circular 3, relating to composite orders shall be applicable in toto.
3. Therefore, it is clear that the revised monetary limits so mentioned in circular 17/2019 is applicable, to all pending SLPs/appeals/cross objections/references. All such pending appeals within the revised limits shall be withdrawn on or before 10.2019 and a fortnightly report as to progress on withdrawals should be submitted to Board, by 15th& 31st of every month.
4. This issues with the approval of the Chairman, CBDT.
Encl. as above
Sd/-
(Abhishek Gautam)
DCIT (OSD) (ITJ-I), CBDT
Tele: 011-23741832
Copy to: 1. Pr. DCIT (L&R) for kind information & necessary action
2. Database Cell for uploading on irsofficeronline."
(B.3) In view of the foregoing discussion, and respectfully following the precedents mentioned in foregoing paragraphs (B.2) , (B.2.1) and (B.2.2) of this order; and, in view of the aforesaid clarification issued by CBDT and mentioned in foregoing paragraph (B.2.3) of this order; we hold that the revised / enhanced minimum threshold limit of tax effect of Rs. 50,00,000/- vide aforesaid recent CBDT Circular No. 17/2019 dated 08.08.2019 is applicable not only for appeals to be filed by Revenue in future; but also for appeals already filed by Revenue in ITAT. Accordingly, in view of the aforesaid recent CBDT Circular No. 17/2019 dated 08/08/2019; the direction in aforesaid earlier Circular dated 11.07.2018 to withdraw /not press Revenue's appeal with tax effect below Rs. 20,00,000/-; is now to be read as direction to withdraw / not press Revenue's appeal with tax effect below revised / enhanced limit of Rs. 50,00,000/-. By necessary implication, therefore, all existing appeals in ITAT, having tax effect below the revised / enhanced limit of Rs. 50,00,000/- , are to be treated as withdrawn / not pressed; and are, not maintainable. We also hold, in view of the foregoing, that the relaxation in monetary limits for filing of appeals by Revenue in ITAT, vide aforesaid CBDT Circular dated 08.08.2019 shall be applicable also to the pending appeals in ITAT already filed by Revenue. It is well settled that CBDT Circulars and Instructions, which are beneficial for assessee, are binding on the authorities below. Accordingly, this appeal filed by Revenue is held to be not maintainable, and is treated as withdrawn / not pressed by Revenue; and is, accordingly dismissed in view of aforesaid CBDT Circular dated 08.08.2019. We clarify that Revenue will be at liberty to approach Income Tax Appellate Tribunal U/s 254(2) of Income Tax Act, 1961; seeking recall of this order and, for restoration of appeal, if it is found that appeal of Revenue is not covered by aforesaid CBDT Circular dated 08.08.2019. This decision was orally pronounced in Open Court after conclusion of the hearing, on the date of hearing.
(C) Learned Authorized Representative for the Assessee did not press Cross Objection vide CO Number 364/Del/2015 as the same has become infructuous on dismissal of the Departmental Appeal. He also formally withdraw the Cross Objection. Accordingly, this Cross Objection is, therefore, hereby dismissed being infructuous, withdrawn and not pressed by the assessee. This decision was orally pronounced in Open Court after conclusion of the hearing on the date of hearing.
(D) In the result, appeal filed by Revenue and Cross Objection by Assessee both appeals are dismissed. Our decision was orally pronounced in Open Court after conclusion of hearing on the date of hearing. Now this detailed written order is pronounced in the open court on 09/09/2019.
Tags: ITAT Judgments, tax appeal
Name: Prapti Raut
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Bail to CA who formed firms which later allegedly claimed fake ITC
No section 195 TDS on Charges for Services for issuance of GDR
Interest allowed in earlier years cannot be disallowed in subsequent years
Order passed on Merit after due opportunities cannot be termed as Ex-parte order
FMV determination without giving opportunity of being heard to Assessee is Unjustified
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text:
It's spooky...maybe
Silent Hill trademark filed by Konami in Canada
A new trademark for Silent Hill has been filed by Konami, could it point to a new game?
Samuel Tolbert
Konami has filed a new trademark for Silent Hill in Canada.
This trademark is seperate from Konami's ownership of the Silent Hill franchise as a whole.
While unlikely, it's possible this is pointing to a new game or project that could be in development.
We still wouldn't recommend getting your hopes up though.
Silent Hill fans, there's something interesting going on, as Konami has filed a trademark for Silent Hill in Canada. You can see the trademark right here. This trademark is new, having been initially filed by Konami Digital Entertainment on July 25, 2019. As such, this doesn't appear to be an update or renewal related to Konami's ownership of the Silent Hill franchise. It's possible this means a new project is in development.
With that said, I'd have to advise against getting your hopes up too much. Over the last few years, Konami has been publishing fewer and fewer video games, instead focusing on arcade cabinets and pachinko machines. There have been a handful of games, like the ongoing Pro Evolution Soccer series but of late they're the exception, not the rule.
The latest Silent Hill game to be announced was the ill-fated Silent Hills, which was going to be developed by Hideo Kojima and star Norman Reedus. With input from Japanese horror mangaka Junji Ito and Mexican filmmaker Guillermo del Toro, the game seemed quite exciting and ambitious, garnering the attention of newer horror fans and Silent Hill hardcore alike. Announced through the downloadable P.T teaser, the game was cancelled and a falling-out between Kojima and Konami led Kojima to parter with Sony on the upcoming Death Stranding.
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Badgers women's basketball: Wisconsin home games average 1,278 spectators in 2016-17
Todd D. Milewski | Wisconsin State Journal
Over 15 regular-season games UW coach Jonathan Tsipis' first season, the Badgers drew an average of 1,278 spectators, according to the number of tickets scanned at the gates.
DAVID STLUKA, UW ATHLETIC COMMUNICATIONS
The decline in crowd size for University of Wisconsin women's basketball home games continued in Jonathan Tsipis' first season as head coach.
Over 15 regular-season games in 2016-17, the Badgers drew an average of 1,278 spectators, according to the number of tickets scanned at the gates.
That average was the smallest in 11 seasons of ticket scan data available. It was 21 percent lower than that of the previous season and represented a 59 percent drop from 2006-07.
The Badgers finished 9-22 in Tsipis' debut season with the program. It was the third straight season UW finished more than 10 games under .500 and the team's sixth straight losing campaign.
[Minnesota prep wing Carmen Backes commits to Wisconsin]
Both the announced attendance and number of tickets scanned have been in a gradual decline over the 11-year period since the school started using digital scanners to validate and count tickets as spectators enter the Kohl Center.
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What you need to know about the Wisconsin Badgers 2019 football season
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The announced attendance represents the number of tickets sold or distributed for a game. That figure generally is significantly higher than the actual number of spectators, which is represented by the ticket scans.
In the 2006-07 season, UW announced an average attendance of 6,387 and had 3,093 tickets scanned per game. This season, the announced average was 3,794, and only 34 percent of those tickets were scanned.
The 66 percent no-show rate was the largest in the 11 seasons of data.
The season low for ticket scans was 439 for a Wednesday night game against Purdue on Jan. 11.
A Feb. 18 game against Rutgers produced the largest crowd, 3,139.
Explore the data in the interactive graphic below.
Badgers Women's Basketball
Jonathan Tsipis
Bucky!
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Todd D. Milewski covers Wisconsin Badgers men's hockey and the UW Athletic Department for the Wisconsin State Journal.
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Wisconsin Badgers Men's Basketball
Badgers men's basketball: Home games average around 4,000 no-shows in 2016-17 season
All 17 regular-season games at the Kohl Center were sellouts, but the average number of actual spectators was 13,289.
Badgers football: Without snow, rain, ticket usage at Camp Randall climbs 10 percent in 2016
The 2015 season may have been a low outlier, but the number of tickets scanned at Badgers home games in 2016 still was above the 10-year average.
College volleyball
Badgers volleyball: Turnout higher than ever for Wisconsin home matches in 2016
The Badgers played before an average of 4,499 fans at home this season, according to data from the number of tickets scanned at entry.
Wisconsin Badgers Hockey
Badgers women's hockey: Crowd sizes reach highest level in 2016-17
In 19 home games this season, the average number of tickets used was 2,108.
Badgers men's hockey: Ticket usage climbs in 2016-17 but below most earlier seasons
According to the number of tickets scanned, an average of 7,166 spectators watched UW games at the Kohl Center this season.
Badgers men's basketball: Wisconsin's Nigel Hayes will return to NBA draft combine, but Bronson Koenig isn't invited
Hayes is one of 67 players invited to the event, which will be held next week in Chicago.
Badgers football: Ticket usage slips back to 84 percent at Camp Randall in 2017
The number of tickets scanned for Badgers home games this season ranged from 58,807 to 71,264.


The program in East Asian Studies is dedicated to the study of the civilizations, cultures, and contemporary importance of East Asia. The rich cultural heritages and the political and economic significance of the region are covered by courses in anthropology, art history, history, government, literature, and religious studies. To achieve in-depth and critical understanding of East Asia, the East Asian Studies major combines the study of Chinese or Japanese language to the advanced intermediate level with breadth of coursework on East Asia taught in English. Majors typically further strengthen their Chinese or Japanese language skills by studying in China or Japan through an off-campus program. In addition to improving language skills and filling out the student's program in regionally specific courses, studying abroad in China or Japan enhances the students' academic program through firsthand cultural experience in East Asia.
Beginning with foundational coursework in traditional and modern East Asian history, students gain an understanding of the basic historical development of East Asian political and cultural traditions. Students then draw from this historical knowledge in their subsequent seminars to analyze in depth how these traditions have evolved with modernization, and to examine contemporary areas of social change. Through a disciplinary focus as well as coursework that situates East Asia in a global context, majors also learn how to relate the relevance of the study of China, Japan, or South Korea to a broader international or academic context.
The major in East Asian Studies thus seeks to prepare students intellectually, linguistically, and personally for further graduate work or professional careers as East Asian specialists.
Three 6-unit elective courses in EAST, one of which must be a mid-level seminar or higher (300-level or higher). One elective course taken on an off-campus program may, upon approval of an EAST faculty advisor, count for one of these three courses.
Students should consult with the EAST chair to select a course appropriate to their interests.
EAST 620: Senior Seminar in East Asian Studies or, if EAST 620 is not offered, EAST 699: Independent Study in East Asian Studies (6 units), resulting in the completion of a substantial research paper or project.
At least nine 6-unit courses should be taken at the Lawrence, Appleton campus.
In addition to the requirements listed above, majors are strongly advised to have a disciplinary focus to frame their Senior Experience. EAST coursework in a discipline of interest such as anthropology, art history, history, religious studies, government, linguistics, economics, or literature, as well as additional coursework in methods and theory in that same discipline should be completed prior to EAST 620.
Majors are also encouraged to further strengthen their Chinese or Japanese language skills by studying in China or Japan (see Off-Campus Programs) and/or in one of several intensive summer language programs offered in the U.S.
EAST 620: Senior Seminar in East Asian Studies A senior level workshop culminating in the completion of a substantial paper or project derived from previous coursework in the discipline or related fields or field experience in consultation with department faculty.
Students with sufficiently advanced Chinese or Japanese language skills are encouraged to use some target language sources in carrying out their research. Students must share the results of their work in a public forum prior to graduation.


Spring has sprung and that means it's time for some spring cleaning!
A good rule of thumb for when it comes to cleaning out your closet is this: if you have to think about it, toss it. Chances are you haven't worn that shirt or blouse in a long time anyway, and the same applies to lingerie.
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Pfizer Calls Off Tax-Dodging Merger with Allergan
Pfizer, the biggest U.S. drugmaker, won't be going ahead with its merger with Allergan, a company based in Dublin, Ireland.
The two companies called off the record $160 billion merger Wednesday by mutual agreement.
Under the deal, Pfizer's operations and headquarters would have stayed in the U.S., but its address would have moved to Ireland, where it would pay far less in taxes.
Pfizer pointed to new regulations by the Treasury Department that make such mergers, known as tax inversions, less profitable.
Other businesses have moved their addresses out of the U.S. for tax reasons. Critics say businesses have moved because U.S. corporate tax rates are the highest in the developed world.
Do Liberals Hate America?»


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Пай — внесок кожного учасника підприємницького проекту, що здійснюється шляхом передачі грошей чи іншого майна або ж майнових прав, земельної ділянки і т. ін. Пай є свідченням членства і права участі в управлінні; частка, що вноситься до спільної справи окремим учасником. Від величини паю залежить дохід, дивіденди, що їх отримують пайовики, і та частини майна чи коштів, на які вони мають право у разі ліквідації підприємства. З пайових внесків формується пайовий фонд підприємства.

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Large, planned events can attract tens of thousands of people and the potential for chaos.
Security planning for major sports events has become a major concern for the security industry; with so many people packed into one area, these events are an attractive target for lunatics who are looking to make a political statement. Pack 20,000 people into a concert venue or hundreds of thousands of people into a NASCAR race and the possibility for an emergency situation is nothing to laugh off.
In the aftermath of the chaos in Ferguson and Baltimore, and in the shadow of the Boston Bombing, large events and rallies need to be a source of consideration when thinking about threats to your personal security. High profile sporting events, political rallies, and social justice protests are all a major cause for concern, as terrorists and those looking to spread chaos are increasingly targeting these events.
When it comes to safety concerns at a large event, one of the largest post-disaster threats is what happens during an evacuation. Even a relatively small disaster – one that doesn't pose a large-scale threat to the crowd – can quickly spiral out of control. Panic alone can cause a crowd to stampede exits, causing a dangerous situation or providing a secondary target in the case of a terrorist attack.
Large scale events are often logistical nightmares, and a person can easily be caught off-guard and find themselves in the middle of the chaos without a quick way to get out.
Roadways around the event will likely be blocked off or flooded with vehicles trying to flee the scene.
Exit routes will quickly become chokepoints, filled with panicking people who will likely make the situation even worse.
Oftentimes large venues have safety protocols in place; these protocols might not always be the safest thing to follow. You should always be looking for alternative ways out, even if everyone else is being told to go a certain direction. In the case of a terrorist attack, an attacker might look for these chokepoints in order to inflict mass casualties by attacking exits.
Even those of us who avoid these large events might not be able to avoid the dangers associated with them. During any large-scale event that happens near your home, you should always be alert and have a plan to deal with emergencies.
If something happens at one of these events that cause people to evacuate, the roads near your home will quickly become clogged. You need to have multiple routes mapped out in case your normal Bug Out routes become compromised.
Large events are targets. Political rallies, social justice marches and protests all invite problems. As we've numerous times lately, these rallies and events can quickly grow violent; they can also spread into nearby neighborhoods putting even those who stayed home at risk.
Safety starts with researching the event: One of the best ways to stay safe at any event is to be situationally aware of what's going on around you; that process starts by knowing exactly what you're getting in to.
Where are the exit points at the venue? This is something you should know ahead of time. Also, take note of all secondary exit points where less people will be likely to head.
Jump on social media and see what people are saying about the event. Have threats been made towards the event? Is the event controversial in any way?
Scan the area: Once you're at the event you need to stay aware of your surroundings.
Take note of emergency exits, restrooms and exit routes.
Familiarize yourself with the venue's layout. Pay attention to the location of a medical tents or first aid stations.
Have a plan on where you will head if an emergency happens.
Stay aware of your surroundings at all times. If you get the slightest feeling that something may be wrong, you need to listen to your instincts and act fast.
Keep an eye on the crowd. If you notice an abnormal increase in the number of people pouring into your area, or if you notice a loner that doesn't seem to belong in the area, this could be the first sign that something isn't right. If you see something that doesn't seem right, it's probably a good time to make your exit.
Checkout our article on surviving a riot; it will give you some good tips on what to do should violence erupt at or around the event.
Have a meetup plan: Should something happen at the event, everyone in your group should have an evacuation plan and an area to head to when trouble starts.
Choose a meeting spot for your family, in the case anyone gets separated from the group.
Have a contact outside the event that can be called to coordinate planning should something go wrong at the event.


"Flat Fish" is a result of a research and development trip to the western gulf coast. I find this species especially interesting due their beautiful simple shapes and lines, a perfect model for my sculptural style. I am also amazed that flounders are born with eyes on both sides of their head and then within weeks they roll over to one side and one eye grows to the top. An adaption of nature that is truly amazing.
I find the flounder and their adaption to nature especially interesting, I feel their beautiful simple shapes and lines are a perfect match for my sculptural style. I especially enjoy the simplicity and contemporary nature of the high polish stainless steel and how it adds to the overall visual aesthetics of the design.


Champéry resort ranges from 1050m to 2400m with stunning panoramic views onto the Dents du Midi and Dents Blanches mountain ranges. The cable-car whisks you directly into a winter & summer sports playground, offering extensive skiing (650km of groomed slopes), mountain biking, exceptional scenery and a variety for hiking.
There is easy access to Geneva, Lac Léman, Montreux and the Swiss Riviera, the Vineyards of Valais and the World Heritage site of Lavaux. Champéry is the perfect mountain location for year-round activities or for enjoying the season of your choice. Snow and skiing with the family, dusting off the golf clubs in spring, summer hiking and biking, sailing with friends, or the calm and colours of autumn and the grape harvest. There is always a good reason to be spending time The Lodge, Champéry with Mrs Miggins.
Mrs. Miggins offers luxurious serviced apartments in the heart of Grimentz, traditional village of the Val d'Anniviers, described as "far and away the finest valley on the Swiss side of the Pennine Alps". Located between Zermatt and the Verbier domain (4 Valleys), the valley enjoys one of the longest winter ski seasons and best sunshine records in the region.
A shining example of a village typical of the region, Grimentz is a cultural jewel. Wandering its streets and alleyways with their colourful geraniums, you can't help being plunged into the olden days. Grimentz has a wealth of natural and cultural resources and has put them to good use, offering its guests a range of varied activities: winter sports, hiking in the mountains, sports events, via ferrata, a visit to the Moiry dam, and more. But above all Grimentz is a delight for all those who hanker after the atmosphere of the olden days, who are enchanted by centuries-old buildings – people who like to combine a cultural break with their sporting holidays, and people who look to their holidays as a source of well-being both for body and soul.