text:
У́лица Баско́ва (ранее — Рудя́нская у́лица) — улица в посёлке городского типа Верх-Нейвинском Свердловской области России. Является частью бывшего Невьянского тракта и продолжается за пределы посёлка в виде Старой Рудянской дороги. Вместе с прилегающей местностью образует исторический район Верх-Нейвинска — Зимняк.

Расположение и благоустройство
Улица Баскова пролегает от центральной части Верх-Нейвинского до самого севера посёлка, по западному склону хребта, состоящего из Сухой, Берёзовой и соседних гор, тянущихся цепью с юга на север. Расположение улицы интересно тем, что она состоит из трёх участков, которые имеют фактически три разных начала. Улица Баскова не имеет и конца — она продолжается далеко за пределы Верх-Нейвинска в виде Старой Рудянской дороги. Общая протяжённость улицы без ответвлений и тупиков в установленных де-юре границах посёлка — 2 километра, протяжённость улицы де-факто (до последнего адресного объекта — магазина на Новом кладбище) — 3,2 километра.

Южная часть улицы
Южная часть улицы Баскова проходит от улицы Мира около 300 метров на северо-северо-запад. Затем следует крутой поворот на северо-восток со стометровым подъёмом в гору. От чётной (восточной) стороны улицы отходят два междуквартальных прохода, выводящие на открытую местность и склон перед горами, на которых расположена Воскресенская церковь. Местность здесь предгорная. За домами 16 и 18 расположено заболоченное озерко Бездонка со скальным образованием перед ним. От нечётной (западной) стороны ведут два спуска на соседнюю улицу Карла Маркса.

Средняя часть улицы
Средняя часть улицы расположена на западном склоне Сухой горы (Киндарейки).

Она имеет совсем иное начало — от поворота с Нагорной улицы. Поворот расположен в самой верхней части открытой местности при Воскресенском храме, выше скал и Бездонки. Данный поворот — отличная площадка для обзора окрестностей и любования видами посёлка Верх-Нейвинского и соседнего Новоуральска. Преимущество места в том, что сюда без труда можно заехать на автомобиле.

В среднюю часть улицы Баскова по в районе дома №26 «вливается» южная часть. Сама средняя часть тянется приблизительно 500 метров на северо-северо-запад от Нагорной улицы до стыка с более оживлённой дорогой — северной частью улицы. Среднюю часть улицы пересекают два междуквартальных пешеходных прохода (по обе стороны от дороги), удалённые друг от друга примерно на 200 метров. На запад ведут спуски к улице Карла Маркса, на восток — подъёмы в гору.

Дома по нечётной стороне среднего участка улицы Баскова расположены почти у обочины, а по чётной — на небольшом пригорке. Практически к каждому чётному дому или к каждой группе домов по чётной стороне ведут самостоятельные заезды.

На севере среднего участка улицы Баскова дорога переходит на спуск. Это место находится на одной географической широте с перевалом между Сухой и Берёзовой горами, и высота склона здесь тоже понижается. Здесь дорога почти параллельно северному участку улицы Баскова заканчивается.

Северная часть улицы
Северная часть улицы Баскова — это оживлённая транспортная артерия. Дорога является продолжением пути по соседней улице Карла Маркса. От неё плавно уходит своротка на запад. И так же плавно автодорога выравнивается, переходя в улицу Баскова. Далее она идёт преимущественно в северо-северо-восточном направлении. Дома между основными траекториямм двух улиц, кроме примыкающих к собственно улице Карла Маркса, как адресные объекты относятся к улице Баскова, поэтому условно можно отнести и данный проезд к улице Баскова. Протяжённость участка до газовой линии — 1,3 километра, до конца кладбища — 2,5 километра.

Вдоль жилой застройки
Северная часть улицы Баскова в пределах жилой поселковой застройки до Лобачёвки проходит по юго-западному, западному и северо-западному склонам Берёзовой горы. Центр данного участка находится примерно на одной географической широте с вершиной горы, поэтому ближе центру высота повышается, дальше снижается. В межгорной местности Сухой и Берёзовой гор, через перевал и склоны, ранее протекала маленькая речка Летник. Она начиналась на восточном склоне гор и, протекая в межгорной долине, несла свои воды в Нейву. В настоящее время Летник фактически исчез, а русло его едва заметно между домами 88 и 90 с одной стороны улицы, а также между домами 65 и 67 с другой.

От улицы Баскова в данной местности ведут два подъёма на соседнюю улицу Червякова (восток) и три только безымянных спуска на улицу Демьяна Бедного (запад). Четвёртый и самый северный спуск называется переулком Демьяна Бедного. Дальше переулка, по восточную сторону улицы Баскова, есть поворот. От него начинается дорога, ведущая в район новой жилой застройки — на 1-ю и 2-ю Берёзовые улицы.

При движении на север после поворота на переулок Демьяна Бедного улица Баскова значительно теряет высоту. За спуском следует пойма и русло реки Лобачёвки — ещё одного правого притока Нейвы, начинающегося в верх-нейвинских лесах, в Чернопенском болоте. Улица подпруживает речку. К западу от улице речная долина поросла невысоким лесом. Восточнее улицы на Лобачёвке образовался живописный ставок.

За Лобачёвкой расположен немного обособленный от основной уличной застройки и поселковой застройки в целом северный присёлок из нескольких домов. Перед ним на запад от улицы Баскова уходит ответвление на предприятие «Источник».  Севернее присёлка уже на запад уходит подъездная автодорога к коллективному саду № 5 единого садоводческого товарищества «Нейва-С».

Вне жилой застройки
За поворотом следуют две полосы газовой линии и лесной массив, тянущийся почти 600 метров по обеим сторонам дороги. За лесами улицу пересекает высоковольтная линия. В районе высоковольтной от дороги уходят несколько грунтовок: на запад — в сторону коллективного сада №5, на восток — в лес и на Глухой пруд. Сама автодоророга далее проходит между закрытой и осваиваемой частями Нового кладбища. На севере кладбища дорога образует автостоянку, но продолжается дальше кладбища. За ним при движении на север слева будет въезд на предприятие ООО «Интер», а справа — грунтовка, ограничивающая кладбище и выводящая к полигону ТБО вышеупомянутого предприятия на Глухом пруду.

Старая Рудянская дорога
Севернее всех объектов посёлка Верх-Нейвинского дорога в продолжении улицы Баскова известна как Старая Рудянская дорога — грунтовая лесная дорога, ведущая в соседний посёлок Нейво-Рудянка. Проезд на легковом автомобиле по ней возможножен, однако попасть в Нейво-Рудянку нельзя. Перед самой Рудянкой дорога упирается в Светлый ручей. Автомобильного моста через ручей нет, с одной стороны от грунтовки проходит железная дорога, а с другой — непроходимая болотистая местность со Светлым озером в центре. Железнодорожного переезда в данном месте тоже нет, поэтому можно либо перейти дорогу пешком, либо пересечь на велосипеде. Протяжённость Рудянской дороги до стыка с железной дорогой: от «Интера» (лесная дорога) — около трёх километров, от газовой линии — около пяти километров (автомобильная и лесная дорога), от начала улицы Баскова — почти семь километров.

Происхождение названия и история
Улица Баскова имеет особую историческую ценность для всего посёлка Верх-Нейвинского.

Будучи поселением при чугуноплавильном и железоделательном заводе, основанном и запущенном ещё в XVIII веке, Верх-Нейвинск был связан с другими горнозаводскими селениями. В настоящее время транспортную связь посёлка с «большой землёй» обеспечивает улица 8 Марта, которая продолжается за пределы посёлка в виде подъездной дороги к Серовскому тракту. Серовский тракт появился лишь в XX веке, а достаточно длительное время Верх-Нейвинский был связан с соседними заводскими поселениями: Нейво-Рудянкой, Шуралой и Невьянском — именно той дорогой, которая сегодня в пределах посёлка носит наименование улицы Баскова. По современным улицам Карла Маркса и Баскова пролегал тракт на Невьянск. В царской России нынешняя улица Карла Маркса носила наименования Большой Проезжей и Невьянской. Сама Баскова называлась Рудянской улицей, ибо вела в соседнюю Нейво-Рудянку (в те года официальное название селения было Нейво-Рудянский завод). Один из четырёх концов Верх-Нейвинского, который был сонаправлен с Рудянской улицей, получил название Зимняк. Слово зимняк означает «зимняя дорога». На Зимняке одновременно со строительством железоделательного завода селились мастеровые и служащие. Для строительства домов на месте их будущего возведения вырубался лес.

До революции Рудянская улица была окраинной — за ней располагался лишь лес, единоверческий храм (ныне православный храм Воскресения Христова), а рядом с ним располагалось кладбище. В советское время, как и многие другие поселковые улицы, она получила новое название в честь Михаила Михайловича Баскова — местного большевика, председателя поселкового Совета рабочих и солдатских депутатов в 1918 году. Он был избран председателем 24 июня 1918 года, но уже 27 августа арестован белогвардейцами, вывезен  в неизвестном направлении и неизвестно где убит.

На месте бывшего старообрядческого кладбища сейчас расположен большой пустырь. На нём в советское время планировалось разместить футбольное поле. 21 июля 1989 года годы бывшее кладбище было распахано бульдозером и обнажились кости похороненных здесь людей, что вызвало большое негодование верх-нейвинцев. После закрытия в 1930-х годах Свято-Николаевского храма в самом центре Верх-Нейвинского Воскресенский храм не закрывался до смерти священника Андрея Авдеева. Он был выселен из церковного дома и некоторое время проживал в своём доме на другой улице. Позднее священника приютила Верёвкина Ирина Васильевна в своём доме по ул. Баскова, 41.

Застройка и объекты
Улица Баскова застроена частными жилыми домами, которых насчитывается около 130. Самая северная часть жилой застройки образует небольшой присёлок. Он отделён от основной части уличной застройки поймой реки Лобачёвки. Вблизи северного присёлка расположено предприятие по розливу чистой артезианской воды — ООО «Источник». Адрес предприятия: ул. Баскова, дом 150. Севернее жилой застройки проходит газовая линия, за которой находится газораспределительная станция посёлка Верх-Нейвинского.

Газовая линия де-юре является границей населённого пункта, однако улица Баскова имеет и другие адресные объекты. К северу от неё по обеим сторонам дороги расположен лес, а ещё севернее — высоковольтная линия, за которой нахолится Новое кладбище. Западнее автодороги расположена старая часть кладбища, восточнее — новая (осваиваемая). К западной стороне улицы в районе высоковольтной примыкает автобусная остановка «Кладбище» и стоянка для автомобилей. В северной части автодорога развивается в большую стоянку, к западу от которой находится главный вход на кладбище, а также магазин ритуальных услуг, зал прощания и организация городского благоустройства. Адрес объектов: ул. Баскова, дом 117.

Севернее кладбища и западнее продолжения улицы находится предприятие по переработке и сжиганию промышленных и биологических отходов — ООО «Интер» Оно было открыто на месте бывшего посёлка лесорубов..

Транспорт

Автомобильный транспорт

По данным генерального плана Верх-Нейвинского, улица Баскова, как улицы Ленина и  Карла Маркса, является улицей, обеспечивающей транспортную связь между центром и севером посёлка. По северному участку улицы Баскова (от своротки с улицы Карла Маркса до Нового кладбища) движение более усиленное, чем по южному и среднему участкам. Фактически улица Карла Маркса до этого поворота и северный участок улицы Баскова представляют собой единую главную автодорогу в данной местности. При выезде на неё со среднего участка улицы Баскова стоит знак «Уступите дорогу».

Автобусный транспорт

По улице Баскова осуществляется движение автобуса №106 «Вокзал— Кладбище— Сад №5— Вокзал». Рядом с поворотом на переулок Демьяна Бедного расположена автобусная остановка «Баскова». В районе высоковольтной линии, проходящей южнее Нового кладбища, стоит остановка «Кладбище». Кроме того, чуть севернее существующей жилой застройки посёлка, при повороте на коллективный сад №5 единого садоводческого товарищества «Нейва-С», ранее действовала остановка «Поворот на 5-е сады». Для южной и средней частей улицы Баскова ближайшими автобусными остановками маршрута №106 являются «Мира» и «Карла Маркса», расположенные на параллельной улице Карла Маркса. Автобус №106 является дачным маршрутом, поэтому курсирует нерегулярно. Ближайшая остановка «Демидовская» автобуса №108 «Вокзал— 8 Марта», который курсирует регулярно и связывает вокзал, центр и восток Верх-Нейвинского,  расположена в 400 метрах от начала улицы.

Ссылки и примечания

Видеообзор

Пояснения

Источники

Улицы Верх-Нейвинского

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text:
Q: Check existence of a node under a repeating node in XML using Xpath I have the following XML,
<Root>
  <Node>
    <Child>ch</Child>
    <Child>ch1</Child>
  </Node>

  <Node>
    <Child>ch2</Child>
    <Child>ch3</Child>
  </Node>

I want to check if all the nodes in the XML have at least one child node.
If I use boolean(//Node/Child) it will check the whole XML and won't complain if any Node doesn't. have a Child node.
If I use a predicate to mention the position, it works -
boolean(//Node[1]/Child).
Thanks
Sugata

A: It's possible by counting Nodes with a Child count equal to zero
not(count(//Node[count(Child) = 0]) > 0)
Given
<Root>
  <Node>
    <Child>ch</Child>
    <Child>ch1</Child>
  </Node>

  <Node>
    <Child>ch2</Child>
    <Child>ch3</Child>
  </Node>
  <Node/>
</Root>

Test failed, there are empty Node elements. In other words, the count of empty elements is greater than zero.
xmllint --xpath 'not(count(//Node[count(Child) = 0]) > 0)' test.xml; echo
false

Removing <Node/>
xmllint --xpath 'not(count(//Node[count(Child) = 0]) > 0)' test.xml; echo
true

If 2 empty node exist
xmllint --xpath 'count(//Node[count(Child) = 0])' test.xml; echo
2

A: A solid XPath-2.0 solution would be using a quantified expression like this:
every $x in /Root/Node satisfies count($x/*)

Here the fact is used that all values greater than zero for the count(...) function are interpreted as TRUE. Explicitly, it would be count($x/*) > 0.

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We rose at the crack of dawn on Sunday morning to head back to Albuquerque where my dad would be catching an early morning flight. The sky was jet black and the tiny town of Taos was still fast asleep.
As we followed along the Rio Grande, the sky began to brighten and turn from inky black to a pale, milky blue. Weather had come in and the royal blue sky of the last few days had disappeared. It was a good day to head back.
The two and a half hour drive back to Albuquerque was peaceful and serene. Hardly a soul was on the road. I admired the lone western countryside and saw real rugged beauty in its jagged mountains and unique southwestern landscape. It is not like Arizona; there are no cactus in sight. Yet it still has that dessert, western feel to it. It was lovely.
The Albuquerque airport is a straight shot off Highway 25. We dropped my dad off, said our goodbyes and were off to explore Albuquerque. We had four hours until we had to be back and what I discovered is that it wasn't enough.
This Southwestern city is home to a colorful collection of art, culture and nature offerings. And it's abundantly affordable, accessible and authentic, too. Be inspired by Native American and Hispanic culture, diverse attractions for all ages, dramatic landscapes and a mild, sunny climate ideal for year-round outdoor adventures.
Our first stop was the fabulous Albuquerque Zoo located only four miles or so from the airport in the Albuquerque Biopark which hosts a zoo, aquarium, botanic garden and Tingley Beach. We were the first ones to arrive when they opened their doors at nine and what a reward that was! As we ventured up to the Gorillas, we noticed that they were not out yet. The zookeeper was cleaning their homes and informed us that they would be out in about ten minutes. We waited impatiently until we saw the back door open and then out lumbered an enormous hairy gorilla! My daughter squealed in delight as did I. It was such an amazing sight!
Very interesting sign. It helped explain the pictures below as we saw the baby ape playing hide and seek with the Bed, Bath and Beyond shopping bag! Just like my kids!
I wish I could have captured the old ape in the back better. He was hysterical! It amazed me how much the apes look and act like humans. Scary!
These guys (tamarins) were up close and personal. Probably looking for handouts.
Our pink friends were awfully loud. Not sure what all the fuss was about.
The zoo proved to be a great hit with Sophia as well as myself. It is an example of how zoos should be: Up close and personal with the animals. We didn't see it all because we had to go check out infamous Old Town. I knew it would be the real thing: Southwestern architecture and flair and I wasn't disappointed.
Stay tuned…Part II will be a glimpse of Old Town, the true wild west of New Mexico.
Lovely photos! Seems the little monkey was posing for you with that paper bag, too cute. When I lived in Cayman Islands, I lived right beside a peacock zoo. I often found them on the veranda first thing in the mornings. It`s really strange to see them fly.
Wow, Nicole, the peacock photo is amazing! The zoo looks like it was a lot of fun!


The statistic shows the preferences of early adopters of the Amazon Echo in the United States as to their preferred room for storing the voice assistant. Fifty-one percent of respondents indicated that they kept their Amazon Echo device in the kitchen.
Original question: "In what room(s) in your house do you currently have an Echo? (Please select all that apply)."
* Of 1,300 panel members, 13.86 percent owned an Amazon Echo.


Luke Perry's legacy will live on in his TV family. "Riverdale" showrunner Roberto Aguirre-Sacasa announced that all of the CW hit's future episodes will be dedicated to Luke following his tragic death. Find out more about how the "Riverdale" cast and crew is processing the shocking loss.


text:
moscow@manpowergroup.ru
In Russia & CIS
Выберите подраздел
Hugh Piper
Olga Kuzmina
Nikita Zotov
Sergio Basto
Nadezhda Oskina
Andrey Yudkin
Ivan Berdinskikh
Our internal life
Country Manager of ManpowerGroup Russia & CIS
Hugh joined ManpowerGroup (UK) in 2000 year. In 2005, he joined the Board of Directors as the Director of Operations. He was responsible for the operational development of innovative, effective and sustainable HR solutions for strategic Clients in the ManpowerGroup UK.
Prior to joining ManpowerGroup Hugh made a successful career in the National Westminster Bank, the UK's largest retail bank (a division of The Royal Bank of Scotland Group), where he headed the HR Operations of the organization (more than 65 000 employees). Hugh has the know-how in the formation of unique programs for customer service, which has helped many companies to reduce costs and improve its productivity.
Director of ManpowerGroup Russia & CIS
Olga started her career in ManpowerGroup in 2011, heading the internal process control department, which was later reorganized to Department of Internal Administration. More than 4 years she successfully manages all the operational and administrative processes of the company.
Prior to joining ManpowerGroup Olga was successfully engaged in teaching for 10 years. She worked at the leading manufacturing company "Radomir", where she grew from an accountant to deputy CEO. She held the top position as the Head of the group of managers in the Facilicom company, where she supervised large-scale projects "Mega" and IKEA and was engaged in the commercial real estate management. She graduated from the Gorky State Pedagogical Institute of Foreign Languages, specialty "teacher of English and German." She also graduated with honors from the Faculty of Economics and Management of Kovrov Technological Academy named after V.A. Degtyarev, specialty "Economy and management at the enterprise." Olga has the Diploma of Ministry of Education of Russia, of "Cultural Initiative" Fund and the Directorate of Education, Culture and Sport of the Council of Europe. She has a lot of gratitude certificates from Clients.
Nikita has been worked at ManpowerGroup since 1996, he was at the origin of human resources industry in Russia and grew from the specialist in recruitment of highly qualified staff to the director of one of the company's leading brands. In 1997-1998, the first outsourcing projects have been implemented in Russia under his management. In 2015, he became Head of ManpowerGroup Solutions brand. Since 2018 he holds the position of Director ManpowerGroup Russia & CIS.
Prior to joining ManpowerGroup Nikita worked as a translator. He also worked in Switzerland and in the UK in divisions of Solid International as project manager. For one year he held the position of Business Development Director of HR company "Ancor". Nikita graduated from Moscow State Pedagogical University, specialty in "Philology", as well as from the Moscow State Linguistic University named after Maurice Thorez with a degree in "Linguistics".
Director of Manpower
With more of 15 years of experience in HR Industry and Consultancy, Sergio Basto joined Manpower Group Russia in December 2017, as Director of Manpower, leading Sales & Marketing, Strategic Client Management and Recruitment Departments.
Sergio started his career back in 2002 as HR Consultant for Staffing & Outsourcing Services, in Portugal, establishing and developing new products and services, mainly in Industrial, Logistics and Sales & Marketing. In 2008 he assumed the lead of a specialized business unit in Contact Centers and Sales Force, in Iberia. In 2014 Sergio accepted the challenge to lead operations in Adecco Russia, restructuring the company, building a new market approach with unique way of work, for Staffing, On Sites and Permanent Placement. Following the Russian new labor law, Outsourcing services became a huge opportunity in the Russian market. Sergio successfully led the implementation and development of the services.
He graduated in 2003 in Human Resources and post graduated in 2010 in business administration. Through the years Sergio have been involved in Sales & Operational Processes, business work-flows regarding productivity & improvement, product and pricing development and innovation.
Financial Director of ManpowerGroup Russia & CIS
In 2002, Nadezhda Oskina joined ManpowerGroup team as a Senior Financial Consultant. In 2007 she was appointed as Financial Director of the company. The latest technologies and accounting and auditing procedures have been implemented under her direct supervision.
Prior to joining ManpowerGroup Nadezhda held the position of accountant in one of the leading Russian companies, and was a senior financial consultant for Ernst & Young company, where she successfully managed the projects of "Transaero" company. Nadezhda graduated from the Russian Financial and Economic Institute with degree in "Accounting and Audit". She has a Diploma in International Financial Reporting (DipIFR), issued by the Chartered Association of Certified Accountants (ACCA) and also she has two CIMA diplomas (Chartered Institute of Management Accountants) of Institute of Certified Specialists in management accounting. In 2009, Nadezhda was recognized as the best employee of the year in the Russia and the CIS region.
IT Director of ManpowerGroup Russia & CIS
More than 20 years Andrey has been in charge of Information Technology Department of ManpowerGroup and was at the origin of ManpowerGroup business in Russia. He provides an implementation of advanced information systems for all projects in the company.
Andrey graduated from the Faculty of Special Engineering of the Moscow State Technical University named after N.E. Bauman (department of "Automated control systems and robotic systems"). In 2009 he graduated from the State University of Management with MBA degree in Information Technologies. He has a lot of research studies and publications in the media and is an active participant of scientific conferences, as well as of conferences and seminars of key business media in Russia. Many times speeches of Mr. Yudkin received a high assessment of organizers and participants of conferences of key publishing houses in Russia. Andrey is an active participant in specialized events on information security and policy of the Association of European Businesses, American Chamber of Commerce. In 2008, he was recognized as the best employee of the year in the Russia and the CIS region.
Legal & Compliance Director of ManpowerGroup Russia & CIS
Ivan Berdinskikh joined ManpowerGroup team in 2015. His responsibilities include a comprehensive legal support of the company's activities in Russia and the CIS, as well as management of labor health and safety. Over the past 10 years Ivan has successfully worked in the leading Russian and international law firms and specialized in corporate, commercial and labor law as well as in litigation. Prior to joining ManpowerGroup Ivan held the position of Senior Legal Adviser in the Moscow office of Baker & McKenzie international law firm.
Mr. Berdinskikh graduated from the Vyatka State Humanitarian University and passed Ph.D. defense. In 2006 he participated in the DAAD exchange scholarship program and studied at the University of Tübingen (Germany) upon the program for international lawyers. In 2007 Ivan was invited to Germany (Düsseldorf) in CITIBANK PRIVATKUNDEN AG for the position of consultant of the legal support of financial and banking operations department. Ivan cooperates with professional media and is actively involved in the activities of the Association of European Businesses and the American Chamber of Commerce.
In 2016 the Legal department of ManpowerGroup Russia&CIS headed by Ivan Berdinskikh was named the Best among service providers!
The history of ManpowerGroup started in 1948. The company was founded in Milwaukee (Wisconsin, USA) and soon began a rapid business expansion throughout the United States. In 1956 the Canadian office was opened and in the same year the first European office in the UK began its operation.
Due to successful operation of 3100 offices in 80 countries, ManpowerGroup finds employment for more than 3.5 million people every year. The number of staff employed by ManpowerGroup Russia & CIS in Russia in 2014 was about 9 500 people, and from 1995 – more than 100,000 people. With global insight and local expertise, ManpowerGroup partners with clients to accelerate their business by providing the people and services that raise the quality, productivity and efficiency of their workforce!
Offices in Russia & CIS
127055, Novoslobodskaya st. 41
+7 (495) 937-34-36 (fax)
191025, Nevsky Prospect, 104
spb@manpowergroup.ru
400001, Kalinina st., 13, office 405
volgograd@manpowergroup.ru
443069, Aurora st., 110, office 426
samara@manpowergroup.ru
301650, Moskovskaya st., 10А
+7 (48762) 6-17-07 (fax)
novomoskovsk@manpowergroup.ru
248001, Suvorova st., 121, office 441
kaluga@manpowergroup.ru
630099, Yadrincevskaya st., 68/1
novosibirsk@manpowergroup.ru
603000, Korolenko st., 29, office 303/1
nnovgorod@manpowergroup.ru
st. March 8, 51, BC Summit, office 610
ekaterinburg@manpowergroup.ru
50000, Nauryzbai batyra st., 31 office 44, 6th floor
almaty@kz.manpowergroup.com
220020, Pobediteley avenue, 89-3, office 11
+375 (17) 334-78-57 (fax)
minsk@by.manpowergroup.com
Kyev
01033, Vladimirskaya st., 77А
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redpajama_set_name: RedPajamaCommonCrawl


text:
namespace org.apache.lucene.analysis.ckb
{

	using CharArraySet = org.apache.lucene.analysis.util.CharArraySet;

	/// <summary>
	/// Test the Sorani analyzer
	/// </summary>
	public class TestSoraniAnalyzer : BaseTokenStreamTestCase
	{

	  /// <summary>
	  /// This test fails with NPE when the stopwords file is missing in classpath
	  /// </summary>
	  public virtual void testResourcesAvailable()
	  {
		new SoraniAnalyzer(TEST_VERSION_CURRENT);
	  }

//JAVA TO C# CONVERTER WARNING: Method 'throws' clauses are not available in .NET:
//ORIGINAL LINE: public void testStopwords() throws java.io.IOException
	  public virtual void testStopwords()
	  {
		Analyzer a = new SoraniAnalyzer(TEST_VERSION_CURRENT);
		assertAnalyzesTo(a, "ئەم پیاوە", new string[] {"پیاو"});
	  }

//JAVA TO C# CONVERTER WARNING: Method 'throws' clauses are not available in .NET:
//ORIGINAL LINE: public void testCustomStopwords() throws java.io.IOException
	  public virtual void testCustomStopwords()
	  {
		Analyzer a = new SoraniAnalyzer(TEST_VERSION_CURRENT, CharArraySet.EMPTY_SET);
		assertAnalyzesTo(a, "ئەم پیاوە", new string[] {"ئەم", "پیاو"});
	  }

//JAVA TO C# CONVERTER WARNING: Method 'throws' clauses are not available in .NET:
//ORIGINAL LINE: public void testReusableTokenStream() throws java.io.IOException
	  public virtual void testReusableTokenStream()
	  {
		Analyzer a = new SoraniAnalyzer(TEST_VERSION_CURRENT);
		assertAnalyzesTo(a, "پیاوە", new string[] {"پیاو"});
		assertAnalyzesTo(a, "پیاو", new string[] {"پیاو"});
	  }

//JAVA TO C# CONVERTER WARNING: Method 'throws' clauses are not available in .NET:
//ORIGINAL LINE: public void testWithStemExclusionSet() throws java.io.IOException
	  public virtual void testWithStemExclusionSet()
	  {
		CharArraySet set = new CharArraySet(TEST_VERSION_CURRENT, 1, true);
		set.add("پیاوە");
		Analyzer a = new SoraniAnalyzer(TEST_VERSION_CURRENT, CharArraySet.EMPTY_SET, set);
		assertAnalyzesTo(a, "پیاوە", new string[] {"پیاوە"});
	  }

	  /// <summary>
	  /// blast some random strings through the analyzer </summary>
//JAVA TO C# CONVERTER WARNING: Method 'throws' clauses are not available in .NET:
//ORIGINAL LINE: public void testRandomStrings() throws Exception
	  public virtual void testRandomStrings()
	  {
		checkRandomData(random(), new SoraniAnalyzer(TEST_VERSION_CURRENT), 1000 * RANDOM_MULTIPLIER);
	  }
	}

}

redpajama_set_name: RedPajamaGithub


text:
Marijuana Discharges: A Level Playing Field?
By Spring 2019 M-VETS Student-Advisor Todd Mihill
Marijuana laws and enforcement have become a hot topic for discussion in the lead up to the 2020 elections. Perhaps one of the most effected segments of the population is the US military. While this may seem confusing, allow me to provide an example.
The US military falls under the umbrella of the Uniform Code of Military Justice[i], a set of federal laws. A member of the military, a soldier for our example, must behave in compliance with both state and federal laws. This means that our soldier is barred from using marijuana because of the applicable federal law. Our soldier is aware that he cannot use marijuana recreationally or for medical reasons.[ii] Now suppose our soldier who deals with the stress of combat deployments, separation from family and friends, and the rigidity of military life makes a mistake (a life altering mistake for a service member) and uses marijuana a single time. Our soldier lives in a state where marijuana is legal and can be purchased from authorized dispensaries.
When he tests positive for marijuana on a urinalysis test, his command takes administrative action and commences either administrative or punitive separation proceedings for the UCMJ violation. Our soldier is now either administratively separated from the military with a discharge that is either General or Other than Honorable or he is separated with a punitive discharge that is a Bad Conduct or Dishonorable discharge.[iii] Our soldier has entered the civilian workforce again, but he has not entered on a level playing field with his contemporaries. He has the equivalent of either a misdemeanor or felony conviction for substance abuse on his record, if punitively separated, [iv] and/or administrative bad paper with a general or OTH discharge. Either way, it is far more challenging for him to get a job or even an interview with these types of discharge.
Our soldier made a mistake in the eyes of the military. He broke a rule and was punished for it, but when he is ultimately discharged from the military the punishment continues in the form of increased challenges adapting to civilian life. And what about his crime? The state he lives in doesn't criminalize the use of marijuana. His contemporaries are free to purchase and use marijuana as they desire and it does not inhibit them in the same way it will inhibit our soldier.
Our soldier's only recourse is requesting a change to his military record which will likely include the expense of appealing his discharge, years of waiting, and the struggle of dealing with the already over-worked Department of Veteran's Affairs (VA). Even then, there is no guarantee that he will prevail in his upgrade request. In a world where veterans face countless challenges, do veterans, service members, and the military as a whole, have time to reconcile conflicting state and federal laws? The answer is "not likely" and veterans, like our soldier, will find themselves the victims of inequity following otherwise lawfully executed discharges.
State and Federal Law Conflict
Federal law has long prohibited marijuana as a "Schedule 1" drug.[v] Agencies such as the Drug Enforcement Agency (DEA) are given the authority to prevent the distribution, growth, and sale of marijuana in the US.[vi] Under the UCMJ military members are prohibited from using marijuana for any reason and are frequently screened by urinalysis to detect for the presence of marijuana and other drugs.
The changes in societal opinion and drug laws have most recently sprung forth at the state level. Approximately 23 states now have laws that either legalize or decriminalize the use of marijuana, and 46 states have laws that allow the use of some form of medical marijuana.[vii] Importantly, there are countless military installations in the states where marijuana use has been legalized or decriminalized.[viii] While these laws are directly in conflict with the federal law, it has become clear that federal enforcement efforts cannot cover all of these areas. It appears the federal government has become content to allow the states to make intrastate decisions regarding marijuana, but will become involved in large scale interstate or cross border distribution enforcement actions.
Impact on the Military
The UCMJ defines the actions and behavior of US servicemembers; this is not likely to change any time in the foreseeable future. There is no problem with the military holdings its members to a standard that differs from that of the civilian population. There is little contention that the military, should it decide it is necessary, prevent its members from drinking alcohol or leaving base.[ix] Marijuana is much the same way, but problems arise in the treatment of discharges related to the use of marijuana.
Military servicemembers are subject to an array of stressors that the general population does not experience. Servicemembers endure separation from family and loved ones; they endure rigorous training and deployment cycles; they frequently find themselves moving into new and unfamiliar areas of the country; they find themselves with spouses and children being uprooted from jobs and schools every 2, 3, or 4 years; and these stressors make the military life a difficult one.
With the challenges facing military members and their families, stress relief becomes an important issue. In an era when marijuana has been used to combat anxiety, depression, and stress, and prescribed by doctors as medicine, it is inevitable that the military establishment will see more instances of its members using marijuana and "popping positive" on subsequent urinalysis.
Undoubtedly it is the province of the military to ban the use of any substance it deems necessary. The military can, and arguably should, separate those who knowingly or willingly violate the UCMJ. But what should not happen is the imposition of detrimental punishments that extend far beyond the end of an individual's service in the US military.
Post-Discharge Challenges
Those servicemembers separated from the military with discharges that are something other than "Honorable" face an uphill battle upon their transition into civilian life. A DD-214[x] that notes a military member had an incident of "Misconduct", "Drug Use", or "Positive Urinalysis", may all preclude a transitioning service member from acquiring gainful employment. While those reasons are all accurate reflections of the military's position, they may not reflect the law of the state that a veteran chooses to live in.
A veteran living in a state where marijuana use is legal or decriminalized, may never get a chance to explain to a possible employer what his or her "misconduct" was. Or worse yet, an employer may pass over an applicant based on his or her discharge from the military, even though what the veteran did was not a state-recognized crime or infraction.
The military has recognized the changing societal norms that surround marijuana. In 2017 then-Under Secretary of Defense A.M. Kurta provided guidance to Discharge Review Boards (DRBs) and Boards of Correction for Military Records (BCMRs) (who review requests for discharge upgrades) that recognized "For example, marijuana use is still unlawful in the military but it is now legal in some states and it may be viewed, in the context of mitigating evidence, as less severe today than it was decades ago."[xi] This recognition demonstrates that the military must grapple with the conflicting laws and the implications for those who volunteer to defend the nation.
Our Soldier
Where does this leave our soldier after his discharge? He is relocating himself and his family, he is searching for new employment, and on top of all that, he is enduring the frequently years-long process of having his record changed to reflect the changing societal view on marijuana use. Assuredly the military does not want to inhibit those who serve from being able to successfully transition to civilian life; however, the single-incident separation process currently in place seems to tilt the playing field decidedly in favor of those who have not served.
Suggestion and Conclusion
Our soldier's discharge was justified, he violated the UCMJ. There was no mistake or error in the process used by the military to separate our soldier. The problem lies in the disparate state and federal treatment of marijuana laws.
Congress could step in and help resolve this issue by removing marijuana from the schedule of controlled substances. However, a more likely fix is recognition within the military that societal norms are changing. The Kurta Memo was a start in the recognition process but further guidance needs to be established for leaders at the unit level who deal with soldiers on a daily basis.
The disparity between state and federal laws should not have an adverse impact on veterans after their service is complete. The argument is not that marijuana use should be legal within the military; instead the process of separating a servicemember for a single incident should be reviewed. A recurring pattern of drug use or abuse is certainly grounds for dismissal with the established narrative reasons, but discharge for a single incident of marijuana use should be captured within the narrative reason in such a way that does not inhibit the servicemember from successfully transitioning to the civilian world- a world in which their military infraction is not a crime at all.
[i] 10 U.S.C. 47 §§ 801-946(a)
[ii] Medical marijuana has been used by doctors to help treat seizure disorders, nerve pain, and appetite issues among other uses. The FDA has recognized some derivatives of marijuana as therapeutic drugs, but has not offered a position on marijuana as a drug citing a lack of evidence. National Institute on Drug Abuse, What is Medical Marijuana?, June 2018 from https://www.drugabuse.gov/publications/drugfacts/marijuana-medicine
[iii] Discharges from the military include (in descending order) Honorable, General Under Honorable Conditions, Other than Honorable Conditions, Bad Conduct Discharge, Dishonorable Discharge. See 38 C.F.R. § 3.12
[iv] Depending on which state and the applicable state law, the infraction a military member commits may be viewed differently in the various states.
[v] 21 U.S.C. § 812
[vi] See DEA Mission Statement, from https://www.dea.gov/mission
[vii] See About Marijuana, from https://norml.org/marijuana
[viii] See Map of Military Bases in the Contiguous US, from https://www.nps.gov/nagpra/DOCUMENTS/BasesMilitaryMAP.htm
[ix] Erik Slavin, Navy Imposes New Liberty, Booze restrictions in Japan, Stars and Stripes from https://www.military.com/daily-news/2016/06/06/navy-imposes-new-liberty-booze-restrictions-in-japan.html
[x] Department of Defense Form 214 is the document provided to all separating members of the armed forces. It outlines various facts about the individual's career- to include the reason for separation.
[xi] Kurta, A.M., "Memorandum for Secretaries of the Military Departments", Paragraph 26(j), Aug 25, 2017.
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text:
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Do All Lives Matter?
The Issues We Can No Longer Ignore and the Solutions We All Long For
by: Wayne Gordon, John M. Perkins
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Something is wrong in our society. Deeply wrong.
The belief that all lives matter is at the heart of our founding documents--but we must admit that this conviction has never truly reflected reality in America. Movements such as Black Lives Matter have arisen in response to recent displays of violence and mistreatment, and some of us defensively answer back, "All lives matter." But do they? Really?
This book is an exploration of that question. It delves into history and current events, into Christian teaching and personal stories, in order to start a conversation about the way forward. Its raw but hopeful words will help move us from apathy to empathy and from empathy to action.
We cannot do everything. But we can each do something.
"I was both challenged and inspired! You will be too."--Bill Hybels, senior pastor, Willow Creek Community Church; founder, Global Leadership Summit
"This book is a powerful freedom song from two veterans of the movement. It is a reminder that until black lives matter, the idea that all lives matter is still just an aspiration."--Shane Claiborne, author; activist
"Instead of offering easy answers, John and Coach provide us with biblical and practical insights they have been living out for decades. Timely and powerful."--Noel Castellanos, president, Christian Community Development Association
"Wayne Gordon and John Perkins speak a prophetic word about America's racial strife--past and present--and offer a hopeful vision for a future where black lives (and all lives) matter."--Philip Ryken, president, Wheaton College
Wayne Gordon is cofounder of the Christian Community Development Association and lead pastor of Lawndale Community Church in inner-city Chicago.
John M. Perkins is cofounder of the Christian Community Development Association and the author of many books, including Let Justice Roll Down.
Wayne Gordon
Wayne Gordon is cofounder of the Christian Community Development Association and lead pastor of Lawndale Community Church in inner-city Chicago where he has ministered for thirty years. He is cofounder of the Lawndale Christian Health Center and teaches at...
Continue reading about Wayne Gordon
John M. Perkins
John M. Perkins is cofounder of the Christian Community Development Association and director of the John M. Perkins Foundation for Reconciliation and Development in Jackson, Mississippi. He is the author of many books, including Dream with Me and Let...
Continue reading about John M. Perkins
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S. Ravindra Bhat, And R.V. Easwar, JJ.
S. Ravindra Bhat, J. – This common judgment disposes a bunch of appeals in which the court had framed several questions of law. The important questions pertain to the applicability of Section 10 (10CC) of the Income Tax Act; others are whether mandatory social security and medical insurance or benefits paid in the country of the assessee, are taxable. Apart from these, other questions too require consideration and answer.
Question No. 1: Are amounts paid towards income tax by the employer on behalf of the assessee non-monetary perquisites, and do they consequently fall within the scope of Section 10 (10CC) of the Act.
The present issue arises for consideration in ITA Nos. 1990/2010; 450/2012, 534/2010; 1556/2010; 1557/2010; 494/2010; 508/2010; 577/2010; 631/2010; 1912/2010; 528/2011; 212/2009; 15/2010; 408/2010; 528/2011; 351/2010; 635/2010; 1354/2010; 1561/2010; 1912/2010.
2. This question arises in the above appeals preferred by the Revenue. The assessee in all the cases were recipients or beneficiaries of what can be termed as "tax-free" or "tax paid income", i.e. the tax arising out of the income earned by them from their non-resident but taxable employers, was borne by the latter.
3. The assessees contended that by virtue of Section 10(10CC), introduced and brought into force in the Statute with effect from 01.04.2002 by the Finance Act, 2003, they were not liable to pay tax on such amounts which constituted the income tax component paid by the employers. It was contended successfully on their behalf before the Income Tax Appellate Tribunal (ITAT) that such amounts fell outside the purview of taxation by virtue of Section 10CC and could not be regarded as "monetary payment" and, therefore, treated as perquisites under Section 17(2) of the Act. The Revenue questions the decision and the logic underlying the Tribunal's determination on this aspect.
4. It is contended on behalf of the Revenue by Ms. Rashmi Chopra that the entire scheme of the Act and the interplay between various provisions have to be taken into consideration rather than an appreciation of Section 10(10CC) alone. Elaborating on this, it was urged that for this purpose, the Court would have to consider the provisions under Section 17(2); Section 40A(5); Section 192(1A), Section 195, Section 195(1A) and Section 198. On an overall consideration of these provisions, it was contended, leave no room for doubt that the taxes brought by the employers are in fact monetary payments, the benefit of which can be claimed by the employee for the purpose of computation of income and payment of tax – as a perquisite.
5. It was emphasized that the definition of perquisite under Section 17(2) is inclusive and extends to diverse manner of concessions or benefits which the employee indirectly enjoys. It was submitted that the Parliament was aware of Section 17(2)(iv), which included all manner of liabilities, such as donations "payable" by the assessee yet it chose to restrict the operation of Section 10(10CC) only to the extent of its overriding Section 200 of the Companies Act. In this context, it was further submitted that the element of income tax is in the nature of personal obligation; it was submitted that such personal obligation would necessarily have to be borne by the employee. By private arrangement in individual cases, it might be borne by the employer. Nevertheless, its character as a perquisite does not get extinguished by the mere introduction of Section 10(10CC). If the intention was otherwise, the Parliament would well have amended Section 17(2)(iv). Learned counsel emphasized that the matter could be looked at from yet another angle. Section 10(10CC) operated in an entirely different field in that it could be said to apply in those cases where the employer receives a benefit not through a monetary payment, but by way of reimbursement of the tax body. In other words, if the tax is actually included in the salary, paid to the employee, that would still amount to a monetary payment. Learned counsel highlighted that under the scheme of the Act, Section 17(2) was placed after Section 10(10CC). It has to be construed along with Sections 15 and 16. Section 15 highlights that whether a salary is paid or not, as long as it bear the character of salary due, it is deemed to be such. The only deductions permissible from this class of income are those provided under Section 16(2)(iii). Section 17(4) inclusively brings within the sweep of "salary" perquisites which is specifically defined under Section 17(2).
6. Learned counsel placed reliance upon the decision reported as Emil Webber v. CIT  200 ITR 483/67 Taxman 532 (SC) and that of Mysore High Court in Tokyo Shibaura Electric Co. Ltd. v. CIT  52 ITR 283 (Mys.). It was emphasized that wherever such income is paid by the employer on behalf of the employee, it is a mandatory payment in discharge of his obligation which would otherwise have been exclusively borne by him or her and consequently taxable as "salary" by virtue of Section 17(2).
'15. The royalty due to the assessee has to be paid at Tokyo. Further, in view of clause D the same should be paid without deduction for taxes or other charges assessed in India, which shall be assumed by REMCO. To put those words in the language of Somervell L.J. in Jaworski v. Institution of Polish Engineers in Great Britain Ltd. 1 KB 768, the remuneration is to be "x" plus "whatever sum is necessary to leave that available to me after you have borne the taxes." As under the law, the tax is suffered by deduction, it means such a sum as will after deduction leave "x".
10. It was argued that Section 192(1A) obliges every employer to deduct, at the time of payment of salary incomes on the amount payable. Section 192(1A) grants relief only to the extent of exclusion of perquisite which is not provided for by way of monetary relief from the burden of obligation under Section 192(1). This is further reinforced by Section 195A which clearly states that tax chargeable on any income is to be borne by the person by whom it is payable for the purpose of deduction of tax by the employer.
64.2 The Finance Act, 2002 provides for a new scheme of taxation of perquisites, wherein an employer has been given an option to pay tax on the whole or part-value of perquisite (not provided for by way of monetary payments), on behalf of an employee, without making any deduction from the income of the employee.
64.3 To bring into effect this new scheme, a new Clause (10CC) has been inserted in Section 10, to exempt the amount of tax actually paid by an employer, at his option, on the income in the nature of a perquisite, (not provided for by way of monetary payment) on behalf of an employee, from being included in perquisites.
64.4 Such tax paid by the employer shall not be treated as an allowable expenditure in the hands of the employer under Section 40 of the Income-tax Act, 1961.
64.5 The amendments will take effect from Ist April, 2003 and will, accordingly, apply in relation to the assessment year 2003-04 and subsequent years.
64.6 Necessary changes in various provisions of Chapter-XVII relating to collection and recovery of taxes have been made to give effect to the new scheme. Amendment in Section 192 has also been made, so as to provide that an employer shall have an option to pay tax on behalf of an employee, without making any deduction from his income, on the income in the nature of perquisites, (not provided for by way of monetary payment). The employer shall, also continue to have the option to deduct the tax on whole or part of such income.
12. Learned Senior counsel for the assessee, Shri S. Ganesh, and other counsel, i.e Shri Rakesh Gupta, and Shri Salil Kapoor emphasized the phraseology of Section 10(10CC) and argued that the expressions calling for interpretation are "a perquisite, not provided for by way of monetary payment". Likewise, what are "provided for by way of" has to be construed by the Court. Payment of tax by employer -on behalf of the employee is a perquisite. However, the precise controversy is whether it is in the shape of monetary payment to the employee. Counsel submit that the term "provided for" means to keep something ready, in order to perform or do it. Under Section 10(10CC) the monetary payment should be provided for the employee. It should be employee who is provided for by way of monetary payment within the meaning of Clause (2) of Section 17. In other words, payment of actual money to the employee (and not the equivalent of that, or the money's worth) is what the legislature contemplated by provision of by way of monetary payment. If some benefit is directly or indirectly received by the assessee which has money's worth, it is not a "monetary payment".
13. It was further submitted that the distinction between a provision by way of monetary payment on the one hand, and provision not by way of monetary payment, on the other cannot be overlooked. The provision under consideration only excludes from exemption "perquisites" involving payment of money directly to the employees for a specific amenity or benefit. The Legislature wanted to exempt non-monetary perquisites allowed to the employee by the employer under the provision.
14. Assessee's Counsel further submit that Section 10(10CC) when read other provisions to which simultaneous amendments were made by the Legislature, i.e Section 40 (1) (c) (v) clarify that the revenue's position is incorrect. It was argued that the value of perquisites, otherwise deductible in the hands of the employer (subject to conditions) has been restricted, to the extent of payment of tax.
15. It was highlighted by counsel that the interpretation pressed upon by the revenue cannot be accepted, as it would amount to rendering Section 10 (10CC) meaningless. It was argued that each perquisite, paid for by the employer (even if not paid by the employee) would become a monetary perquisite. Thus, residential house belonging to the employer and provided to the employee -for his residence, – would be treated as a monetary perquisite. This would render Section 10 (10CC) a surplus age. That consequence cannot be adopted by the Court which should strive to give meaning to each provision.
16. It was submitted that the legislative history of Section 17 (2) (iv) read with Section 40A (5) and Section 40 (1) (a) (v) has to be taken into consideration in totality. Counsel submitted that what were excluded from deduction were payments made by the employer, but not the cash actually paid to the employee, which fell within the definition of "perquisite" and was therefore taxed in his hands, subjects to specified limits. However, such payments did not suffer taxation and were deductible as business expenditure. On the other hand if payments were made directly by the employer-assessee, those were non-deductible and were subject to taxation. This pattern was taken into consideration, by the corresponding change to Section 40 (a) (v) which rendered amounts paid by the employer towards income tax obligation (and covered under Section 10 (10CC)) non-deductible in the hands of the employer. Counsel relied on the decision reported as CIT v Mafatlal Gangabai  219 ITR 644/85 Taxman 381 (SC).
This provision applied to all assessees. By virtue of the first proviso, the clause did not apply where the income chargeable under the head 'salaries' of the employee concerned was Rs 7500 or less. Explanation (II) imported the same meaning to 'salary' as was assigned to it in Rule 2(h) of Part A of the IVth Schedule to the Act.
The sub-section was amended later in certain respects and was omitted altogether by Direct Tax Laws (Amendment) Act, 1987 with effect from 1-4- 1989.
(e) Notwithstanding anything contained in Section 200 of the Companies Act, 1956 (1 of 1956).
A plain reading of the above provision would reveal that if the perquisite that is "not provided for by way of monetary payment" – under Section 17 (2), the tax paid on such income would be excluded from the calculation of income altogether; it would not be deemed a perquisite.
(iv) The tax on his salary income should have been paid by the employer.
Section 10(5B) had been inserted by the Finance Act, 1993, with effect from April 1, 1994. Yet, this category of exemption had been in the tax statutes all along. In the Indian Income-tax Act, 1922, the exemption was provided by Section 4(3)(xiva) inserted with effect from April 1, 1955, and it was continued in the 1961 Act in Sections 10(6)(vi), (vii), (viia)(I) and (viia)(II). Though the provision underwent several modifications as to the definition of "technician" as well as the quantum and period for which the exemption was available, the basic requirement that the technician must have been employed in a business carried on in India existed right from the beginning. Therefore, the contention of the revenue about the inherent implausibility of excluding amounts paid towards tax liability -which are personal to the employee-assessee, stands negated. There is nothing abhorrent in excluding such amounts paid – on behalf of the employee assessee, from the definition of tax.
(2) Value of any benefit/amenity granted free or at concessional rate to specified employees, etc. Specified employees are company directors, employees with substantial interest in the company and any other employee whose salary income exclusive of non-monetary benefits and amenities exceeds Rs. 50,000/-.
(4) Any sum payable by the employer, directly or through a fund for assurance on life of the employee or to effect contract for an annuity. However, sums payable to recognised provident funds or approved superannuation funds, and certain other specified funds are exempt.
(5) Value of any other fringe benefit as prescribed (excluding fringe benefits subjected to the Fringe Benefit Tax).
Besides rent-free or concessional rent accommodation, other perquisites taxable in the hands of the employee include provision of services of domestic employees, supply of amenities, for household consumption, free or concessional educational facilities for any member of the employee's household, interest free or concessional loan, and benefits resulting from the use of any movable asset.
'6. On a consideration of both the points of view, we are inclined to agree with the submission of the learned Counsel for the assessees. The language employed in the sub-clause is not capable of taking within its ambit cash payments made to the employees by the assessee. These cash payments will, of course, be treated as salary paid to the employees and will be subject to the limits/ceiling, if any, in that behalf. But they cannot be brought within the purview of the words "any expenditure which results directly or indirectly in the provision of any benefit or amenity or perquisite" — more so because of the following words "whether convertible into money or not.
7. Now, coming to Section 40A(5), the position is no different. It would, however, be appropriate to point out the distinction between Section 40(a)(v) and Section 40A(5). We shall refer to the former provision as "sub-clause " and the latter provision as "sub-section ". The sub-section is wider in its scope and application than the sub-clause. Sub-clause (i) of Clause (a) of Sub-section (5) deals with "any expenditure which results directly or indirectly in the payment of any salary to an employee or a former employee". Sub-clause. (i) of Clause (c) of Sub-section (5) deals with "any expenditure which results directly or indirectly in the payment of any salary to an employee or a former employee". Sub-clause (i) of clause (c) of Sub-section (5) sets out the limits/ceilings on such expenditure while Clause (a) of Expln. 2 appended to the sub-section defines the expression "salary " for the purposes of this sub-section. These features were absent in Sub-clause (v) of Section 40(a). Now, coming to Sub-clause (ii) of Clause (a) of Sub-section (5) which corresponds to Section 40(a)(v) it uses only one expression "perquisite " as against Section 40(a) (v) which spoke of "benefit of amenity or perquisite, but this is no real distinction because the definition of "perquisite: in Clause (b) of Expln. (2) to the sub-section takes in both benefits and amenities. The said definition also includes, inter alia, "payment by the assessee of any sum in respect of any obligation which but for such payment, would have been payable by the employee"-words which are found in the main limb of Section 40(a) (v) but which are missing in the main limb of Sub-clause (ii) of Clause (a) of Sub-section (5). Thus, except for certain structural changes, Section 40A(5)(a)(ii) and Section 40(a)(v) are similar in all material aspects. It, therefore, follows that what we have said with respect to Section 40(a)(v) applies equally to Section 40A(5)(a)(ii).
8. There still remain the words "including any sum paid by the assessee in respect of any obligation which but for such payment would have been payable by such employee" in Section 40(a)(v) and similar words found in Section 40A(5)(a) (ii) as well, i.e., in Sub-clause (iv) of the definition of "perquisite " in Clause (b) of Expln. 2 to Sub-section (5). What do they mean? The said words contemplate a situation where the assessee makes a payment (in cash) in respect of an obligation -obligation of the employee – which would have been payable by the employee if it is not paid by the assessee. The payment by the assessee contemplated by these words is not evidently a payment to the employee but to a third party, no doubt, on account of the employee. Sub-clause (v) of the definition of "perquisite" in Clause (b) of Expln. 2 to Sub-section (5) also refers to cash payment but that too is not to the employee, though undoubtedly for his benefit.
24. Parliament was aware of the pre-existing law, and therefore, stepped in to clarify that only a monetary benefit directly in the hands of the employee as a payment by the employer would be excluded from Section 10 (10CC). This may be in the form of any benefit to pay rent, or discharge any manner of obligation, tax not excluded. This intention is manifest from the expression "tax" on such income actually paid. To construe this newly introduced provision in any other manner would be to defeat Parliamentary intent. Section 40(a)(v) fortifies the interpretation of this court in providing that while calculating income of the employer, the tax paid by the employer on non-monetary perquisites is not deductible. This provision too was introduced in 2002. The logic of excluding – as a non monetary perquisite – amounts paid to discharge obligations of the employee, from the meaning of income, by virtue of Section 10 (10CC) is that now, with the introduction of Section 40 (c) (v), such amounts are not deductible in the employer's hands – a situation which did not exist when the above judgments were rendered.
25. In the light of the above discussion, it is held that amounts paid directly by the employer to discharge its employees' income tax liability do not fall within the excluded category of monetary benefits "payable" to the employee; they fall within the included category, under Section 10 (10CC) as amounts paid directly as taxes. Correspondingly, they cannot now be claimed as deductions by virtue of Section 40 (c) (v). The revenue's appeals on this aspect have to fail.
26. This issue arises for consideration in ITA Nos. 441/2003; 761/2005; 798/2005; 800/2005; 379/2007; 1215/2008; 450/2010; 680/2007; 681/2007; 577/2010; 528/2011 and 370/2011 .
27. The revenue is in appeal on this score. In all the cases, the foreign employer had made contributions in compliance with legal requirements in the country of its incorporation, towards social security benefits of the employee. These employees were seconded to India to serve in the Indian subsidiary, or assist in the Indian operations of the foreign company. The revenue sought to bring to tax such social security contributions, contending that they were for the benefit of the employee, and vested in the latter. In all the cases before the Court, the revenue had unsuccessfully contended that the amounts paid by the employer to the social security funds- admittedly in accordance with the laws and regulations governing the country of its incorporation fell within the description of "sum payable by the employer, whether directly or through a fund, ….to effect, an assurance on the life of the assessee or to effect a contract for an annuity." It was also argued that to fall outside the mischief of the provision, the contribution had to be to a "recognized provident fund or an approved superannuation fund or a Deposit-linked Insurance Fund established under section 3G of the Coal Mines Provident Fund and Miscellaneous Provisions Act, 1948 (46 of 1948), or, as the case may be, section 6C of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952)… " The revenue further argues that since the contributions did not match the description of the excluded category, they were covered by the main provision of Section 17 (2) (v) and taxable as part of the salary.
28. It is argued by Mr. Deepak Chopra for the revenue that there is a significant difference between the language of the old Income Tax Act (of 1922) and the present one. Highlighting that the old Act made no distinction between approved and unapproved funds, it was argued that such a differentiation has been made under the 1961 Act. Therefore, all that the Court should satisfy itself is whether the employer contributes to a superannuation or annuity fund; if it is approved, it is not deemed a perquisite. Otherwise, it is part of taxable salary.
"A gain or profit incidentally made from employment in addition to regular salary or wages especially one of a kind expected or promised".
"An incidental emolument fee or profit over and above fixed income, salary or wages. Also called perk, [perq]".
Central to the theme of a perquisite is the idea that the employer pays to, or for the benefit of the employee amount(s) which would inure to the latter's exclusive benefit or advantage. Such being the case, the amounts are said to have vested in the employee, irrespective of when they have to be paid. In this context, counsel relied on the meaning of "Annuity" in the Shorter Oxford Dictionary i.e., "an investment of money, entitling the investor to receive a series of equal annual payments, made up of both principal and interest". He contended that the Supreme Court referred to and relied upon the above definition of "annuity" given in the Oxford Dictionary. According to the Supreme Court, "an annuity is a certain sum of money payable yearly either as a personal obligation of the grantor or out of property". The hallmark of an annuity, is (1) it is money; (2) paid annually; and (3) in fixed sum. Counsel referred to a decision of the Supreme Court in CWT v. P.K. Banerjee  125 ITR 641/4 Taxman 35.
It is therefore argued that since there is no uncertainty of the right to enjoyment of the ultimate benefits which accrue to the employee-assessee, the contributions by their employers to Social Security and medical insurance benefits in fact inured or vested in them immediately even though the occasion or event for their enjoyment was postponed.
32. Counsel for the assessees on the other hand, argued that the revenue's submissions are without merit. It is contended that the nature of payment in question in each of the cases, whether it is for coverage of social security benefits, in compliance with the foreign holding company's laws for such social security, or medical benefits, did not make any difference. It was submitted that these were involuntary payments (in the case of social security) and could not confer benefit in praesenti to the employee, but did so in the event of loss of employment due to invalidity on account of ill health, before the attainment of 65 years, or death, and in the case of medical benefit, on the happening of an event, i.e. illness or any other incident which entitles the flow of benefits.
33. Counsel emphasized that even after the new Act, of 1961, courts in India have been following L.W. Russel; the decisions reported as CIT v J. N. Vas  240 ITR 101/106 Taxman 658 (Bom), J.H. Doshi v CIT  212 ITR 211/79 Taxman 392 (Bom.) and CIT v Nandkishore Sakarlal  208 ITR 14/72 Taxman 386 (Guj.) were relied on.
34. It was argued by the assesses that the revenue did not establish from the record, through any supporting material, that any benefit or advantage either pecuniary, or capable of expression in monetary terms accrued during the year in question, to say that the contribution to the social security or medical benefits fund, was not contingent, or that it "vested" in law.
"Section 7(1)-The tax shall be payable by an assessee under the head "salaries" in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites or profits in lieu of, 'or in addition to, any salary or wages, which are allowed to him by or are due to him, whether paid or not, from, or are paid by or on behalf of……………a company …………..
"Section 7(1)-The tax shall be payable by an assessee under the head "salaries" in respect of any salary or wages, any annuity, pension or gratuity, and any fees, commissions, perquisites or profits in lieu of, 'or in addition to, any salary or wages, which are allowed to him by or are due to him, whether paid or not, from, or are paid by or on behalf of……………. a company…………….
(e) The contribution of the employer was not refundable.
36. The Tribunal held, after noticing the nature of the scheme that before attaining the age of 65 or before death, neither the assessee nor his survivors were entitled to get any benefit from the scheme and at the most the employee only had a contingent right which cannot attract Section 17(2)(v) of the Act. The Tribunal also noticed the salient features of the welfare insurance scheme and held that any benefit actually obtained or received by the assessee under the scheme during the relevant previous year will have to be assessed as per provisions of Section 17(2)(v) of the Act. In all other respects, the decision otherwise was that the assessee did not get any vested right in such contributions when they were actually made. This reasoning was adopted by the Tribunal in several other cases, some of which are before this court in the present batch of appeals.
37. In CIT v. Lala Shri Dhar  84 NR 192 (Del)) this Court was concerned with contributions made by the employers under policies of personal accident taken out by them for protecting themselves against the liability for payment of compensation to their employees. It was held by the Court that the decision to take the policy was of the company, which paid the premium, that the assessee himself did not want to take out the insurance. If the company had stopped paying the premium, the assessee would not have continued the same from year-to-year and, therefore, the contribution paid by the company to keep the policy alive could not be considered as a perquisite in the hands of the employee.
38. In the present case, the assessee does not acquire any vested right over the payment at the time of contribution. With regard to the insurance plans, the CIT(A) had held that the contributions are made to benefit the employer and to protect him from loss of employment, sickness, death, accident, etc. of the employee and that the policies themselves are contingent in nature, the benefit under' which would depend on whether the contingency takes place or not.
39. This court is of the opinion that the revenue's contentions are insubstantial and meritless. The assessee does not- in any appeal, get a vested right at the time of contribution to the fund by the employer. The amount standing to the credit of the pension fund account, social security or medical or health insurance would continue to remain invested till the assessee becomes entitled to receive it. In the case of medical benefit, the revenue could not support its contentions by citing any provision in any policy or scheme which is the subject matter of these appeals, which entitle The vesting right to receive the amount under the scheme or plan did not occur. This court is also of the opinion that the judgment of the Supreme Court in L.W. Russel applies. There, it was held that one cannot be said to allow a perquisite to an employee if the employee has no right to the same. It cannot apply to contingent payments to which the employee has no right till the contingency occurs. The employee must have a vested right in the amount. In this context, it would be useful to recollect the decision of this court in CIT v. Mehar Singh Sampuran Singh Chawla  90 ITR 219 (Delhi) where it was held that the contribution made by the employee towards a fund established for the welfare of the employees would not be deemed to be a perquisite in the hands of the employees concerned as they do not acquire a vested right in the sum contributed by the employer.
40. The reliance placed by the revenue on the judgment of the Patna High Court case of J.G. Keshwani (supra) is misplaced as the facts of that case were entirely different. There, the assessee held employment as director of the company and in terms of the compensation package, he was entitled to receive commission as a percentage of the net profits in terms prescribed under the Companies Act subject to a maximum ceiling. Subsequently, the terms of the appointment of the assessee were varied and the company instead of paying commission decided to purchase deferred policies from the Life Insurance Corporation on the life of assessee. An terms of the annuity plan, the annuity payment would commence from the date of retirement. The assessing officer had held that the arrangement was merely a change in the mode of payment of the commission to the assessee. The High Court observed that the amount contributed towards annuity plan had already accrued to the assessee in the year under consideration. It was merely that instead of paying the amount as commission, the same was contributed by the company for acquiring the annuity plan for the employee. The High Court, apparently was influenced by the fact that the sum contributed by the company towards annuity plan was due to the employee concerned and merely, a changed method of payment was being introduced through the annuity. It was a colourable device adopted at the instance of the assessee, who is deemed to have derived a vested interest in the amount so contributed by the company.
41. As far as the submission with regard to change in the phraseology of the provision is concerned, the argument seems facially persuasive. However, like in the case of the present provision, which removes from the inclusive sweep of the term "perquisite" certain kinds of payments – into approved annuity funds, or schemes under the Employees Provident Fund Act, the previous provision (Section 7 (1) (v)) too excluded from the sweep of the definition of perquisite, amounts paid into schemes described under Schedules IXA and IXB. Contextually, the setting for the decision in L.W. Russel case (supra) was no different from the provision in the present Act. The Supreme Court spelt out a wider and fundamental principle, i.e. when the amount does not result in a direct present benefit to the employee, who does not enjoy it, but assures him a future benefit, in the event of contingency, the payment made by the employer, does not vest in the employee. This Court is of the opinion that the new Act does not make any significant departure from this aspect.
42. In view of the above discussion, it is held that the revenue's appeals have to fail; amounts paid by employers to pension, or social security funds, or for medical benefits, are not perquisites within the meaning of the expression, under Section 17 (1) (v) and therefore, the amounts paid by the employer in that regard are not taxable in the hands of the employee-assessee.
'2. The question/issue raised in the present appeal is whether the tax paid by the employer (Japan Airlines International Company Limited) is a "perquisite" within the meaning of Section 17(2) and, therefore, in terms of Rule 3 of the Income Tax Rules, 1962 (for short, Rules) cannot be taken into consideration for computing value of the perquisite "rent free accommodation".
44. This question arises in ITA Nos. 387/2008, 15/2010, 699/2010 and 1912/2010. In these cases the total salary received by the assessee in India included tax payable at the applicable rates. In terms of the employer's equalization policy the assessees were entitled to reimbursement of the tax payable. Consequently, the assessees computed the salary income at the total amount, i.e the salary payable, as well as the tax component included in the salary which coincided with the income declared. The assessees had paid tax on the total amount (i.e the salary admissible and the tax component received), and entitled to reimbursement of tax of a portion of the excess amount; the balance was borne out of the salary income received by the assessees in India. The findings of the authorities below is that the assessee, in the computation had added a larger amount as income and deducted a portion of it from the income, when in fact the said smaller amount was not received from the employer but paid out of the salary amount received in India. Though the assessee had paid larger amount, as tax, yet they were entitled to reimbursement from the assesses, as the salary income had to be enhanced by a part of the amount (not the whole) paid as tax.
45. This court notices that the issue stands covered by a decision of the Bombay High Court CIT v Jaydev H. Raja  211 Taxman 188/26 taxmann.com 357 (Bom). In CIT v Dr. Percy Batlivala (ITA 1308/2008, decided on 16th December, 2009) a Division Bench of the Court noted the concept of hypothetical tax as one where the employee of a multinational company, seconded to serve in India, is assured a net salary amount equivalent to what is earned by him abroad. The assessee paid a certain amount of tax in US dollars upon the salary earned in the United states. The employer after deducting tax, calculated the net amount receivable by the assessee; it then considered how much tax would be payable by the assessee on the income earned in India. As the amount payable as tax in India was lower, it (also called hypothetical tax) was not given to the assessee, thus assuring that the net amount received by him was in accordance with the prior agreement. In other words, hypothetical tax denotes the sum of money withheld by the employer to fulfill a commitment of paying a particular net salary. The Court, after considering the materials, concluded that so long as the assessee paid tax on actual salary received, could not be saddled with the hypothetical tax amount.
46. In the present cases too, the employers had assured a certain net salary; the assessees were paid that; they suffered tax on that salary. The question of their paying more, therefore, would not arise. The ratio in Dr. Percy Batlivala case (supra)applies to the fact situation in these cases. The Court, while following the decision, holds this question of law, in favour of the assessee.
47. The Finance Act 2002 sought to simplify the scheme for taxation of perquisites and gave the employer the option to pay taxes on the whole or part value of perquisites (excluding those provided for by way of monetary payment) without any deduction from the income of the employee. Simultaneously, the tax paid on such non-monetary perquisites was exempted in the hands of the employee by virtue of the newly introduced Section 10 (10CC). The question is whether such tax is to be subject to multiple stage grossing-up process under Section 195A of the Act, which provides that in case under an agreement or arrangement the tax on income is to be borne by the person by whom income is payable, the income would need to be increased to such amount as would after deduction of tax be equal to the net amount payable.
48. The controversy which the court has to resolve (in ITA Nos. 1556/2010, 1557/2010; 494/2010; 508/2010; 631/2010; 699/2010; 351/2010; 1354/2010 & 1912/2010) is whether the tax liability on salary borne by the employer is a monetary perquisite or a non- monetary perquisite. Whether it needs to go through the multiple stage grossing up process under Section 195A or is it eligible for exemption under Section 10 (10CC) of the Act applicable to non-monetary perquisites. The tax authorities were of the opinion that tax borne by the employer is a monetary perquisite and therefore further tax thereon should be added to the salary by a multiple stage grossing up process. Additionally, the tax on other perquisites are also sought to be grossed up. The relevant provisions are extracted below.
49. This court has discussed and concluded, in its answer to Point No. 1 that what is not exempt under Section 10 (10CC) is perquisite in the shape of monetary payment to the employee. If it is a payment to a third party like payment of taxes to the government, it would be exempt under Section 10 (10CC). Likewise, the phraseology of that provision, to the extent it alludes to Section 17 (2) is wide. If any perquisite other than a monetary benefit is granted, that provision (Section 10 (10CC) operates. If this scheme is understood in its proper perspective, it is evident, from Section 192 (1A) that a person (employer) responsible for making payment of a non-monetary perquisite, "may pay, at his option, tax on the whole or part of such income without making any deduction therefrom at the time when such tax was otherwise deductible under the provisions of sub-section (1)." This, like Section 10 (10CC) was inserted in 2002; so also was Section 195A.
50. The Tribunal has in the present cases, held that tax paid by the employer on behalf of the employee is a non-monetary perquisite. In other words, taxes paid by the employer can be added only once in the salary of the employee. Thereafter, tax on such perquisites is not to be added again. The problem can be explained illustratively. If the salary of an employee is Rs 100 and the tax liability thereon at the rate of 30% is Rs. 30, in case the employer agrees to bear the tax liability, the total tax to be paid by the employer would be Rs 39 (30% of Rs 130). This Court is of the opinion that whenever tax is deposited in respect of a non-monetary perquisite, the provision of Section 10 (10CC) applies, thus excluding multiple stage grossing up. The purpose and intent of introducing the amendment to Section 10 (10CC) was to exclude the element of income – which would have arisen otherwise, as a perquisite, and as part of salary. Once that stood excluded, and option was given to the employer under Section 192 (1A) to honour the agreement with the employee, Parliament could not have intended its inclusion in any other form, even for the purpose of deduction at source. Doing so would defeat the intent behind Section 10 (10CC). This court, therefore, answers the question in favour of the assessee and against the revenue.
51. This question arises in the revenue's appeals, ITA 1912/2010 and ITA 731/2010. The assesses, non-residents, were, during the relevant period employed by foreign Companies and paid salary in foreign currency. They were also deputed to work in India for some time, during which they received various perquisites, including rent, household utilities, payment of domestic staff, driver etc. The assesses received salary in foreign exchange. They claimed that tax paid on his salary were non-monetary perquisites which could not be brought to tax, under Section 10 (10CC) of the Act. Certain refunds were payable in respect of the TDS amounts deposited with the income tax authorities, by the assessee's employers. These excess amount, according to the Assessing Officer, were not exempt under Section 10(5B) but were taxable income of the assessee, as "disguised perquisites". The assessees contended that refund issued in their name could not be treated as a perquisite, as neither any benefit accrued to him nor was any amenity was provided to him. The amount of tax was deposited by the employer and, therefore, refund issued in this case belonged to the employer. It was urged that the assessee had written to the Income tax department to issue the refund directly to the employer. However, refund was issued in the name of the employees. The AO's rejected this and added back the said refund amounts; the appeal against this order succeeded. The matter was ultimately decided in favour of the assessee by the Tribunal.
52. The revenue urges that that the exemption under Section 10(5B) could be availed by the assessee only to the extent of amount actually chargeable on the income. Thus, amounts which was paid over and above the amount due were not exempt under Section 10(5B) and were taxable under Section 17(2)(iv) of the Income-tax Act as a perquisite. Therefore, refund granted to the assessee was taxable income of the assessee. Once amount had gone to the coffers of the assessee and thereafter what the assessee did with the amount, was irrelevant for taxation purposes. That was only application of income and could not be the character of the receipt. The refund allowed was accordingly charged to tax in the re-assessments. The assessee, on the other hand, argues that the benefit of the amounts paid cannot be availed of by the assessee, whose terms of contract do not envision such payments. The amounts are the property of the employer, who can claim and recover them, by way of adjustment or any other method, during the subsistence, or even after the employer employee relationship.
53. This court is of opinion that the assessee's arguments have force. The employer, in terms of its arrangement with the employee, had to pay the income-tax due on the latter's income for services rendered. The employer could not have paid to the State any amount in excess of what was due as tax on salary. But, the employer, mistakenly paid to the State, excess amounts which were refunded, but instead, to the assessee.
54. In this case, it is clear that the amount was not paid to the employee or due to him, from the employer, according to the terms of the contract governing the relationship. It was paid to the Government, over and above the tax due on the salary. It was not for benefit of the assessee. It never, therefore, bore the characteristic of salary or perquisite. Till assessment was made, the amount could not be refunded to the assessee. The revenue's position overlooks that all receipts are not taxable receipts. Before a receipt is brought to tax, the nature and character of the receipt in the hands of the recipient has to be considered. Every receipt or monetary advantage or benefit in the hands of its recipient is not taxable unless it is established to be due to him. If the amount is not due, the recipient- in this case, the employee is obliged to pay back the sum to the person, to whom it belongs. A perquisite or such amount, to be taxed, should be received under a legal or equitable claim, even contingent. The receipt of money or property which one is obliged to return or repay to the rightful owner, as in the case of a loan or credit, cannot be taken as a benefit or a perquisite. The amounts paid in excess by the employer, and refunded to the employee never belonged to the latter; he cannot be therefore taxed. The question of law is therefore, answered against the revenue, and in favour of the assessees.
56. The surviving question relates to the liability of the assesse in respect of the sum of Rs. 2,21,000/-. This sum was paid by M/s Sony India, the assessee's employer to Price Water House towards consultancy fees in respect of tax related matters. The AO asked the assessee why the sum should not be treated as a perquisite; he resisted, saying that the amount was paid to the accountancy firm towards various services; Rs. 90,000/- was paid for preparation of return for three years and the balance was paid towards representation in appeals, rectification, and seeking interim orders, etc. The AO rejected the assessee's claim reasoning that the assessee had the primary liability to pay tax. He could not get the benefit of tax consultancy fee as expenditure. The Appellate Commissioner and ITAT granted partial relief to the assessee.
57. The assessee's counsel contends that he was not compelled to contract with the firm nor get any benefit from it. It was the obligation of the employer to secure the tax benefits, and ensure that proper returns were filed. It hired PWC and secured its services for its comfort. The revenue, on the other hand, contends that the employee was beneficiary of the services of the accountant firm; even though the employer hired its services, the party which derived advantage was the employee. Consequently, the amount paid as fee was to be brought to tax as a perquisite.
58. The primary liability to pay tax in this case was borne by the employer; it clearly fell within the definition of a non-monetary advantage. That the company, as part of its policy, sought advice from a consultancy firm which was paid for its services. That the benefit of these ultimately enured to the assessee, cannot mean that it formed part of his income as "perquisite". Here what the revenue seeks to do is to dictate that though part of the payment to the consultant might be justified under the particular circumstances, yet, the expense claimed should be taxed partly as the assessee's income. The revenue, it is often said, cannot place itself in the armchair of the assessee and determine what he should do to conduct his business. That the assessee was beneficiary to his employer's policy of consulting tax experts for filing income tax returns as appears to have been the prevailing practice of his employer, in respect of other employees as well, would not transform the expense borne by the employer into income in the assessee's hands. This question is accordingly answered in favour of the assessee and against the revenue.
59. In the light of the above findings, all references have to be and are answered against the revenue and in favour of the assessees. The appeals are disposed of accordingly. No costs.
This entry was posted in Sec. 10(10C), Sec. 17(2) and tagged 357 ITR, Delhi High Court, In favour of Assessee, medical practitioner.


Help Skateistan raise $50,000 for new Skate School in South Africa!
Skateistan's new Skate School in Johannesburg is currently under construction and we need your help to complete it.
Paul McCarthy and The Skateroom, have contributed $300,000 to fund the state of the art facility, which will feature a 500 square meter skatepark, and three stories of classrooms and offices.
We will run our award-winning skateboarding and education programs from this new Skate School, which will be the only purpose-built skateboarding facility in Central Johannesburg and a hub for Skateistan South Africa.
Thanks to our construction donors the build is progressing rapidly (see the latest) but there's still work to be done.
With your support, we can complete the new Skate School and provide a safe space for kids in Johannesburg to learn and play together.
Donate today and help us reach more at-risk youth in South Africa.


Pierce Brosnan in A LONG WAY DOWN, a Magnolia Pictures release. Photo courtesy of Magnolia Pictures.
Toni Collette, Imogen Poots, Pierce Brosnan and Aaron Paul in A LONG WAY DOWN, a Magnolia Pictures release. Photo courtesy of Magnolia Pictures.
Imogen Poots and Aaron Paul in A LONG WAY DOWN, a Magnolia Pictures release. Photo courtesy of Magnolia Pictures.
Toni Collette in A LONG WAY DOWN, a Magnolia Pictures release. Photo courtesy of Magnolia Pictures.
Imogen Poots and Toni Collette in A LONG WAY DOWN, a Magnolia Pictures release. Photo courtesy of Magnolia Pictures.
Aaron Paul in A LONG WAY DOWN, a Magnolia Pictures release. Photo courtesy of Magnolia Pictures.
Director Pascal Chaumeil on the set of A LONG WAY DOWN, a Magnolia Pictures release. Photo courtesy of Magnolia Pictures.


text:
With the Attendance of Kamla Abouzekri, Elham Shahin, Nelly Karim, Nahed El Sebai, and Inas Shahin
A Day for Women is set to open the 1st Beirut International Women Film Festival (BWFF) in the presence of its director Kamla Abouzekri, and its stars Elham Shahin, Nelly Karim and Nahed El Sebai, as well as Costume Designer Inas Shahin. The festival will also honor superstar Elham Shahin for her role in presenting and producing projects that are centered on women's issues, a day before the film's screening on March 13th at 6:30 pm. The film will be screened for a second time on Wednesday, March 14th at 7:30 pm.
Beirut International Women Film Festival (BWFF) aims to highlight the role of cinema as a window on societal issues at large, and women's issues in particular. It also tackles issues such as gender equality, sexual identity, domestic violence, and women's success stories as a driving force in society.
Recently, A Day for Women won five awards out of seven film festivals including; the Audience Award at the Arab Film Festival Rotterdam, Best Screenplay Award at the Slemani International Film Festival in Iraq, Best Music and Third Production Award at the Egyptian National Film Festival, and the Giuria Spazio Scuole award (Best Feature Film in Competition from the Jury of Schools) at the Festival di Cinema Africano di Verona (African Film Festival in Verona). The film also has been screened at the Cape Town International Film Festival, Beirut Film Festival and the Arabian Sights Film Festival in Washington.
A Day for Women takes place in a shabby neighborhood in Egypt where a youth center decides to allocate one day on the swimming pool for women only. The film follows the consequences of this decision on the social, psychological and emotional life of the women living in that neighborhood.
A Day for Women had its world premiere at the 60th BFI London Film Festival, run by the British Film Institute (BFI), within the Debate Strand section. The film competed in the official competition of the Cairo International Film Festival (CIFF), where its star Nahed El Sebai won the Best Actress Award for her role in the film. Moreover, the film's stars Elham Shahin, Nelly Karim and Nahed El Sebai all won the Best Actress Award at the Kazan International Muslim Film Festival in the Republic of Tatarstan, Russia.
A Day for Women brings together a cast and crew of outstanding women, as it is produced by Elham Shahin, who also stars in the film, through her company Shahin Film, directed by Kamla Abouzekri, written by Hanaa Atiyah, DOP Nancy Abdel Fattah and Costume Designer Inas Shahin. The film stars Nelly Karim, Nahed El Sebai, Hala Sedqi, Ragaa Hussein, Shaimaa Seif, along with Mahmoud Hemida,
Farouk Al Fishawy, Ahmad Al Fishawy, Eyad Nassar, and Ahmed Dawood. MAD Solutions handles the film's marketing and promotion in the Arab world.
Screening Times of A Day for Women at the Beirut International Women Film Festival (GMT +2)
Tuesday, 13 March, at 6:30 pm at Casino Du Liban
Wednesday, 14 March, 7:30 pm at Grand Cinemas ABC Verdun


School days, school days, good old Golden Rule days, readin' and riten' and rithmatic……Bubba's off to School!
Twelve fancy snowfellas surround the greeting "ALL FLAKES WELCOME." Each snowman is dressed ready to receive company. . .even the flakey ones! Each month a new chart with all beads and baubles included will be released until you have all 12 months and a fantastic finished snowfamily.


Your child will definitely enjoy playing and entertaining her house guests in style with the World Tech Toys Glamor Girlz My Kitchen 16-Piece Playset with Light and Sound. This fun and pretty little kitchen playset comes with over 16 assorted fully interactive parts and accessories, including simulated lights and sound effects to add to the true kitchen experience! And all that is required for this is 3 AA Batteries and its good to go!


The Rotary Club Paris-Champs-Elysées is happy to welcome our Rotary friends from all over the world to our weekly statutory meetings.
Our meetings are held every Tuesday morning from 8am to 9am (except every third Tuesday of the month) at the Fouquet's restaurant, on the Champs -Elysées Avenue, in the heart of Paris (more precisely, 99 avenue des Champs-Elysées, 75008 Paris).
As a member of the broad Rotary family, joining one of our meetings when you are visiting Paris is a great opportunity for all of us to learn from each other, exchange ideas and share passion.
English is obviously spoken and understood, but you should expect part of the discussion to sometimes happen in French as well. So, if you have often wanted to practice the French you learnt during your school days, in a friendly and forgiving environment ... now is the time !
If you are interested and wish to join, please do contact us, preferably a couple of days in advance for planning purpose.
For convenience, you may use the contact form of this site.
We do look forward to welcome you soon, "sur les Champs Elysées" !


Zurig Febuxostat Tablets is a xanthine oxidase inhibitor. It works by decreasing blood uric acid, which is the chemical that causes gout. It should be started at low doses and increase gradually. It is not recommended in the patients with the known history of allergy.
This medicine is not recommended in the patients with a known history of allergy to Zurig 80 MG Tablet.