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HomeSportsTennessee Titans drop home preseason game to Carolina Panthers
Tennessee Titans drop home preseason game to Carolina Panthers
By Mark Haynes
Tennessee Titans wide receiver Tajae Sharpe (19) rushes against the Carolina Panthers during the first half at Nissan Stadium. (Jim Brown-USA TODAY Sports)
Nashville, TN – The Tennessee Titans fell Saturday afternoon to the Carolina Panthers 26-16 at Nissan Stadium. There was a 30 minute delay in the game due to lightning in the third quarter.
Tennessee quarterback Marcus Mariota continued his excellent preseason play going 9 of 10 for 104 yards with one touchdown and an interception. On his final drive of the game, Mariota connected with Harry Douglas for a 23 yard touchdown pass.
Tennessee Titans quarterback Marcus Mariota (8) looks to pass against the Carolina Panthers during the first half at Nissan Stadium. (Jim Brown-USA TODAY Sports)
When asked about the interception, Mariota said, "Oh yeah, oh yeah, but it is something to learn off of. I was kind of on a roll and probably tried to force the ball probably where I shouldn't have. You know the guy was playing off Dex (Dexter McCluster) on the left side of the field, probably should have taken that and moved on, but I was kind of on a roll and thought I could squeeze it in there."
In two preseason games, Mariota has totaled 14 completions on 15 passes for 149 yards, one touchdown, one interception and a passer rating of 102.5.
Carolina quarterback Cam Newton led two scoring drives while throwing for 162 yards. On the first drive of the game, Newton threw a short pass short Ted Ginn. Ginn was able to avoid a tackle and then it in for a61 yards touchdown.
Titans' running back Derrick Henry continued to impress Saturday. Henry had fire rushes for 31 yards in the game. His average per carry was 6.2 yards. Through two preseason games, Henry has 15 carries for 105 yards with an average of 7.0 yards per rush.
On of the highlights for the Titans was rookie wide receiver Tajae Sharpe. Sharpe ran crisp routes and was able to pick up extra yards after the catch. On one play, Mariota threw to a spot before Sharpe had made his break. Sharpe cut inside, turned and caught the ball. He played for three series during the game tallying six catches for 68 yards.
The Titans defense held the rush first Panthers to only 53 yards on 21 rush attempts for an average of 2.5 yards per rush. Last year, Carolina was ranked second in the NFL for rushing.
"Just disappointed obviously in the loss. We wanted to come back and put back-to-back clean games together and failed to do so. Obviously playing against a team that doesn't make a lot of mistakes, they don't turn the ball over, which they didn't do today, and it's pretty evident what happens when you do; tough to be a good football team," said Titans head coach Mike Mularkey.
"I told the team in the locker room there were some positives that are going to come out of this, I already know it; I don't have to watch the film. There are some good things that did show, some players that stood out," stated Mularkey. "I think it's a great game to teach off of, there's a lot of little things that we can get better off the tape from this game."
The Tennessee Titans are on the road next week as they face the Oakland Raiders at Oakland Coliseum Saturday, August 27th. The game is set for a 7:00pm CDT kickoff time.
Derrick Henry
Dexter McCluster
Harry Douglas
Mike Mularkey
Nissan Stadium
Tajae Sharpe
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VII Premio Faro -Nominations-
At the time of Xenia Folklore Festival 2011 will receive the prestigious Premio Faro to a Calabrian for his work and his dedication has brought prestige to our region. In particular this year we ask the people of the web to nominate those who deserve to receive this award by filling out the form that you can find here.
Do not hesitate to contact us and propose your ideas!
You can nominate your Calabrian noteworthy now!
MIROMAGNUM OFFICIALLY RECOGNIZED AS THE "GROUP OF INTEREST IN TOWN"
Tuesday, January 18, 2011, in conjunction with over a thousand Italian municipalities, on the occasion of the celebrations for the 150th anniversary of the unification of Italy, took the city council dedicated to open and amateur popular music from 1861 to date, as provided ' initiative promoted by the Ministry of Heritage and Culture by the President of the National Board for Popular Music and Amateur, Antonio Corsi. Numerous interventions in favor of Miromagnum that, in his thirty years' of experience, has become known in Italy and around the world, popular traditions mormannesi.
The City of Mormanno, as evidenced by the release of the Ministry of Heritage and Culture, will be able to set up a space at the Museum of Popular Arts and Traditions in Rome, where you will appreciate the important territorial wealth, to offer a all-round visibility to what belongs to a cultural heritage to promote and exploit, and the Folk Group Miromagnum will have the opportunity to appear in the same context.
E 'was officially introduced also the design of the "Xenia" Folklore Festival, or the "Festival of hospitality", the Miromagnum, for the first time, will have to support all other associations of the City of Mormanno (cultural, sporting , entertainment, ....) and the support of all citizens who want to make their contribution (in whatever form), for the organization of festivals, conferences, entertainment and cultural moments. The City Council, as suggested by the circular of MIBAC, unanimously agreed to the inclusion in the budget a sum for contributions to the success of the event.
Leading the intervention of the Head of the Centre for Neonatal Intensive Care Unit of Cosenza Gianfranco Scarpelli who again thanked the public Miromagnum Folk Group for his efforts in raising funds for the Center, created in December 2009: "I want to maintain the relationship built with the Group balance Miromagnum and friendly, has proved a serious and professional team and I want the event "The Tradition For Life" continue to live in time. "The Miromagnum, in fact, with the spectacle of Cosenza , has raised about € 5000 which has donated to charity at the Center Neonatal of Cosenza. In memory of the event was delivered to Dr. Scarpelli a plaque by the President of the Group Miromagnum Marcello Perrone.
Etichette: Association, calabria, Cosenza Miromagnum event, festival, heritage, MIBAC, miromagnum. mormanno, XENIA
"150 years of history and culture, recognition of associations of national character"
On the occasion of the 150th anniversary of the Unification of Italy, adhering to the initiative of the Minister for Arts and Culture "The Amateur and Popular Music from 1861 to the Present", the Mayor felt the leaders board groups convened in open session , the City Council of the town of Mormanno for the day January 18, 2011 at 17.30 hours for the recognition, contextual and other Cities of Italy, the interest group Hall: the association Miromagnum.
The board resolutions will be forwarded to the Ministry that they will propose to the Council of Ministers for the recognition of groups of national interest. In the month of February municipalities that have joined the initiative will have the opportunity to set up a space for a week at the Museum of Popular Arts and Traditions of Rome where you can promote the important territorial riches and cultural heritage. The seventh exhibition will close with a concert or performance of the group recognized that exposes Municipal Interest.
we expect
Etichette: chair of the Board, city, culture, event miromagnum, FITP, mabic, miromagnum. mormanno, national interests, recognition
MIROMAGNUM OFFICIALLY RECOGNIZED AS THE "GROUP OF ...
"150 years of history and culture, recognition of ...

redpajama_set_name: RedPajamaCommonCrawl


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Scarf measures 70" (178 cm) long and 6½" (16.5 cm) wide.


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Capital gains on Cash payment received by retiring partner towards value of his share in assets of partnership-firm
Short Overview : When retiring partner took cash towards value of his share in partnership-firm, there was no distribution of capital assets among the partners and there was no transfer of capital asset and, therefore, no profits or gains were chargeable to tax under section 45(4). Also payment made to partner in realization of his share in net value of assets upon his retirement from the firm, did not fall under clause (v) of section 28.
Question arose for consideration was whether share of capital along with accrued profit, goodwill and brokerage/commission which were received/receivable in terms of consent deed entered among partners on account of retirement of the assessee from partnership firm and payment made to the assessee in realisation of his share in net value of assets of the firm on his retirement were liable to be taxed either capital gains or under section 28(v).
it is held that: When retiring partner took cash towards value of his share in partnership-firm, there was no distribution of capital assets among the partners and there was no transfer of capital asset and, therefore, no profits or gains were chargeable to tax under section 45(4). Also payment made to partner in realization of his share in net value of assets upon his retirement from the firm, did not fall under clause (v) of section 28.
Decision: In assessee's favour.
Followed: CIT v. Dynamic Enterprises (2013) 359 ITR 83 (Karn) : 2014 TaxPub(DT) 2363 (Karn-HC).
Distinguished: CIT v. A.N. Naik Associates (2004) 265 ITR 346 (Bom) : 2004 TaxPub(DT) 0785 (Bom-HC).
Case Review: Prashant S. Joshi v. ITO (2010) 324 ITR 154 (bom) : 2010 TaxPub(DT) 1561 (Bom-HC) and Pr. CIT v. R.F. Nangrani HUF (2018) 93 taxmann.com 302 (Bom.) : 2018 TaxPub(DT) 2134 (Bom-HC).
IN THE ITAT, MUMBAI 'F' BENCH
C.N. PRASAD, J.M. & N.K. PRADHAN, A.M.
James P. D'Silva v. Dy. CIT
IT Appeal Nos. 913 & 1171/Mum/2016
A.Y. 2012-13
Appellant by: Dr. Prayag Jha
Respondent by: Sushil Kumar Poddar
C.N. Prasad, J.M.
These two cross appeals are filed by the assessee and Revenue against the order of the learned Commissioner (Appeals)-26 Mumbai [hereinafter in short "Ld. CIT(A)"] dated 31-12-2015 for the assessment year 2012-13 in allowing the appeal of the assessee partly.
Revenue in its appeal raised the following grounds:–
(i) "On the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred on facts and in law in deleting the addition of Rs. 48,65,000 made by the assessing officer on account of advances received even though the assessee had failed to produce any supporting documentation or confirmation as evidence that could support this claim despite granting number of opportunities to the assessee which resulted into addition on account of unexplained credit."
(ii) "On the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred on facts and in law by confirming only Rs. 8,08,60,000 out of addition on two grounds totaling to Rs. 22,14,63,126 made by the assessing officer on account of amount received and/or receivable from M/s. Blue Circle Infratech even though the assessee had failed to produce any supporting documentation or confirmation as evidence that could support that these are capital receipts."
(iii) "On the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred on facts and in law by confirming only Rs. 8,08,60,000 out of addition on two grounds totaling to Rs. 22,14,63,126 made by the assessing officer on account of amount received and/or receivable from M/s. Blue Circle Infratech without appreciating the facts that whatever assessee had received through capital account and as advance was over and above the share of profit and capital introduced."
(iv) "On the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred on facts and in law by confirming only Rs. 8,08,60,000 out of addition on two grounds totaling to Rs. 22,14,63,126 made by the assessing officer on account of amount received and/or receivable from M/s. Blue Circle Infratech without appreciating the facts that the assessee is following the due basis of accounting."
(v) "On the facts and in the circumstances of the case, the learned Commissioner (Appeals) has erred on facts and in law by reducing the quantum of addition from Rs. 23,14,63,126 to Rs. 19,27,00,000 made by the assessing officer on account of amount received and/or receivable from M/s. Blue Circle Infratech without appreciating the fact that during the year the assessee has received Rs. 9,41,63,126 and Rs. 12,73,00,000 was received and or receivable from M/s. Blue Circle Infratech which were over and above the introduced capital and share of profit."
(vi) "Without prejudice to above grounds, on the facts and in the circumstances of the case and in law, the learned Commissioner (Appeals), has erred in holding that in the year under consideration only an amount of Rs. 8,08,60,000 was received from M/s. Blue Circle Infratech without appreciating the fact that during the year assessee has received Rs. 9,41,63,126 through capital accounts and Rs. 4,47,68,663 as investment in balance sheet."
Revenue also filed amended grounds as under :–
(i) Ground Nos. II, III & in view of the, the figure Rs. 8,08,60,000 to be substituted by Rs. 8,33,93,334. Further, in Ground No. iv, "due basis of accounting" be substituted as "mercantile system of accounting".
(ii) Ground No. vi, the figure Rs. 8,08,60,000 to be substituted by Rs. 8,33,93,334.
The assessee raised following grounds in its appeal :–
"1. The learned Commissioner (Appeals) erred in not appreciating that the learned assessing officer had passed a high pitched assessment order and had created huge demand without giving the appellant reasonable and proper opportunity of being heard.
The learned Commissioner (Appeals) erred in sustaining the addition of Rs. 8,08,60,000 without appreciating the facts of the case properly.
The learned Commissioner (Appeals) erred in not adjudicating all the Grounds of Appeal raised by the appellant before him.
3.1 The learned Commissioner (Appeals) erred in not adjudicating Ground No. 3 raised by the appellant in which additions of Rs. 1,00,00,000 on account of goodwill and Rs. 12,73,00,000 on account of brokerage and commission were contested.
3.2 The learned Commissioner (Appeals) erred in not deciding specifically Ground No. 4 in which the appellant had challenged the addition of Rs. 9,41,63,126 which was made without giving the assessee opportunity of being heard.
The above Grounds of Appeal are without prejudice to one another.
The Appellant craves leave to amend or alter any of the above grounds or to add new grounds during the course of appeal proceedings.
The learned Commissioner (Appeal) erred in making on addition of Rs. 2,21,93,334 on account of amount received in assessment year 2013-14 only on the pretext that the assessee has received the amount from Partnership firm.
The learned Commissioner (Appeals) has calculated the amount received at Rs. 8,08,60,000 on receipt basis, but factually and actually amount received is of Rs. 4,47,68,663."
In the form of additional ground, the assessee raised following ground :–
(i) "On the facts and in the circumstances of the case and in law, the learned Commissioner (Appeals) erred in not considering the provisions of section 28(iv) and section 45(4) of the Income Tax Act, 1961."
Briefly stated the facts are that, the assessee, an individual, is engaged in business of real estate and film production. He is proprietor of three concerns namely — (1). M/s. D'Silva Corporation — Builder and Developer, (2). M/s. D'Silva Enterprises — Dealing in land and (3). M/s. D'Silva Productions — Film Production and assessee is Partner in the four Partnership Firms namely (1). M/s. Blue Circle Infratech, (2). M/s. Ahinsa Gruh Nirman, (3). M/s. D'Silva Realtors and (4). M/s. New Style Shoes. For the present cross appeals, only M/s. Blue Circle Infratech and M/s. D'Silva Productions are relevant. M/s. Blue Circle Infratech was constituted on 6-11-2006 with the following partners which is evident from and a copy of Partnership Deed placed at page 59 to 66 of Paper Book —
S.No. Name of Partner Share in Profit/Loss
1. Shri Vijay Raychand Nensee 16.67%
2. Shri Ajay Raychand Nensee 16.67%
3. Shri Akshav- Arora 33.30%
4. Shri James D'Silva 33.33%
We observe that disputes have arisen amongst the partners in 2011 and the three partners namely Shri Vijay Raychand Nensee, Shri Ajay Raychand Nensee and Shri Akshay Arora forced the assessee to retire from the firm. A Deed of Release was signed on 12-5-2011, the first three partners decided to continue with the business of the firm and the assessee was retired from partnership with effect from 4-5-2011. This Deed was duly registered by the Sub-Registrar, Panvel-1. The assessee agreed to release his share of 33.67% percent in the firm subject to payments. However, the amounts assured to the assessee to be paid on retirement were not paid and the cheques given to the assessee got dishonored.
The assessee filed application for appointment of Court Receiver and gave legal notice dated 23-2-2012 to the other partners. The assessee filed aMiscellaneous Application No. 57 of 2012 in the Court of District Judge, Raigad at Alibag, under section 9 of the Arbitration and Conciliation Act. The dispute was finally settled and Consent Terms were agreed which were ratified in the Court of District Judge, Raigad at Alibag on 4-4-2012. A copy of the Consent Terms is placed at pages 101 to 108 of the Paper Book. According to the Consent Terms the assessee was to receive the following amounts from the firm :–
(i) Rs. 5,34,00,000 towards Share Capital and Accrued profit,
(ii) Rs. 1,00,00,000 Goodwill of the firm,
(iii) Rs. 12,73,00,000 towards brokerage and commission.
Total Rs. 19,07,00,000
As per the Consent Terms, payments of Rs. 3,16,66,666 towards Amount debited to retiring partner's account for Income Tax payable as on 31-3-2011 and 4-5-2011 and Rs. 3,50,00,000 made by Cheque/RTGS totaling to Rs. 6,66,66,666. Assessee was issued following Cheques :–
Date Cheque No. Amount (Rs.) Bank
26-5-2012 427081 2,21,93,334 Citibank, Vashi Branch
These payments were towards brokerage/commission of Rs. 12,73,00,000. The assessee was to receive 5 cheques of Rs. 2,54,60,000 each. However, Rs. 32,66,666 was deducted from the amount of 1 cheque being difference between Rs. 6,66,66,666 (-) Rs. 6,34,00,000. However, cheque issued for Rs. 2,21,93,334 only was cleared and the other four cheques got dishonored by the bank.
The learned assessing officer while completing the assessment under section 143(3) of the Act made following additions based on the Consent Terms and Books of Accounts of the assessee —
S.No. Addition (Rs.) Nature
1. 1,00,00,000 Goodwill as LTCG taxable @ 20%.
2. 4,67,00,000 9,41,63,126 Credited in capital account of D'Silva Enterprises under section 68 of the Act.
3. 4,74,63,126 Credited in capital account of James D'Silva under section 68 of the Act.
4. 12,73,00,000 Commission and brokerage.
5. 23,14,63,126 Total
The learned assessing officer held that the assessee's interest in the firm was capital asset and there was transfer under section 2(47) of the Income Tax Act. The assessing officer taxed the Goodwill as Long Term Capital Gain. He brought to tax Rs. 9,41,63,126 as assessee's undisclosed income under section 68 of the Act. He also taxed the amount of Rs. 12,73,00,000 as assessee's income as received or accrued since the assessee followed mercantile system of accounting. Addition of Rs. 48,65,000 was also made under section 68 of the Act by the assessing officer. The assessee contested these additions in appeal.
The learned Commissioner (Appeals) deleted addition of Rs. 48,65,000 made under section 68 of the Act. Out of the total addition of Rs. 23,14,63,126 as shown in the above table, he sustained the addition to the extent of Rs. 8,08,60,000 and deleted an amount of Rs. 10,18,40,000, vide order dated 31-12-2015. He held that the amount which was actually received only was liable to tax and amount which was not received and was subject matter of further litigation and there was no certainty about receipt of the same was not to be taxed. The learned Commissioner (Appeals) also held that the amounts received by the assessee were of revenue nature. The learned Commissioner (Appeals) passed an Order of Rectification dated 18-1-2016, pursuant to the assessee's letter dated 16-1-2016, whereby he modified his observations made in his order dated 31-12-2015. He held that the addition sustained was Rs. 8,33,93,334 and not Rs. 8,08,00,000 and the amount of relief granted was Rs. 14,80,69,792 and not Rs. 10,18,40,000.
Learned Counsel for the assessee with respect to the additions made towards goodwill and brokerage/commission, it is submitted that addition of Rs. 1,00,00,000 on account of Goodwill and Rs. 12,73,00,000 on account of brokerage and commission was made by the learned assessing officer. It is submitted that the order regarding Consent Terms was passed on 4-4-2012, and therefore if the income accrued to the assessee on the basis of the Consent Terms, then the amounts received were to be taxed in assessment year 2013-14 and not in assessment year 2012-13. Thus, the entire addition deserves to be deleted on this technical ground alone as these amounts were not received in assessment year 2012-13. Learned Counsel submitted that the learned Commissioner (Appeals) in fact has noted that because of the dispute and litigation there was uncertainty about the payments and therefore since the assessee received the payments in assessment year 2013-14 addition in assessment year 2012-13 is unjustified and be deleted fully.
Learned Counsel for the assessee without prejudice to contentions raised above submitted that the amount of Rs. 1,00,00,000 as per Consent Terms on account of Goodwill was not liable to Income Tax. He submitted that this amount was paid to the assessee pursuant to the Consent Terms on his retirement from the Firm. Goodwill if any was generated by M/s. Blue Circle Infratech over a period of time. Even after retirement of the assessee, the Firm continued its business with three partners and Goodwill remained the property of the firm, hence the amount of Rs. 1,00,00,000 received by the assessee was not liable to income tax.
He further submitted that this issue is covered by the decision of the ITAT, Hyderabad Bench in the case ofACIT v. N. Prasad in ITA No. 1200/Hyd/2010, dt. 27-1-2014. Learned Counsel for the assessee submitted that this issue is also covered in assessee's favour by the judgment of the Gujarat High Court in CIT v. Mohanbhai Pamabhai (1973) 91 ITR 393 (Guj) : 1973 TaxPub(DT) 0093 (Guj-HC). He submitted that the Court held that there was no transfer of interest by the assessee in Goodwill within meaning of section 2(47) and therefore, the amount received in respect of Goodwill could not be regarded as capital gain chargeable to tax. Appeal filed by the Revenue against this order was dismissed by the Supreme Court in Addl. CIT v. Mohanbhai Pamabhai (1987) 165 ITR 166 (SC) : 1987 TaxPub(DT) 1259 (SC).
With regard to the amount of Rs. 12,73,00,000 stated to be received by assessee as brokerage and commission it was argued that no amount was received in assessment year 2012-13. An amount of Rs. 2,21,93,334 was actually received in assessment year 2013-14. The other four cheques for Rs. 2,54,60,000 were dishonored by the bank. The amount of Rs. 2,21,93,334 was also not chargeable to income tax because it was received by the assessee on retirement from the firm. There was no transfer of asset within the meaning of section 2(47). Reliance was placed on the judgment of Bombay High Court in the case ofPrashant S. Joshi v. ITO (2010) 324 ITR 154 (Bom) : 2010 TaxPub(DT) 1561 (Bom-HC). In this case the Bombay High Court held that what is realized is the interest which the partner enjoys in the assets during the subsistence of the partnership by virtue of his status as a partner and in terms of the partnership agreement. Consequently, what the partner gets upon dissolution or upon retirement is the realization of a pre-existing right or interest and there is no element of transfer of interest in the partnership assets by the retiring partner to the continuing partners. It is submitted that the Hon'ble High Court relied on the judgments of Hon'ble Apex court in Mohanbhai Pamabhai (supra), Sunil Siddharthbhai v. CIT (1985) 156 ITR 509 (SC) : 1985 TaxPub(DT) 1358 (SC) and CIT v. R. Lingamallu Raghukumar (2001) 247 ITR 801 (SC) : 2001 TaxPub(DT) 0035 (SC).
Learned DR vehemently supported the orders of the assessing officer.
Coming to the ground No. 3.2, the capital and share of profits of Rs. 9,41,63,126 which was added under section 68 of the Act by the assessing officer. Learned Counsel for the assessee argued that this amount is total of Rs. 4,67,00,000 credited to the capital account with M/s. D'Silva Enterprises, which is the proprietary concern of the assessee and Rs. 4,74,63,126 credited to capital account of James P. D'Silva, the assessee. It was argued that the amount of Rs. 4,74,63,126 was received by the assessee on account of share of profits from M/s. Blue Circle Infratech. An amount of Rs. 4,78,57,241 was credited to the assessee's capital account as assessee's share of profit in the firm M/s. Blue Circle Infratech. Referring to P&L Account of M/s. Blue Circle Infratech for assessment year 2011-12 which is placed at page 92 of Paper Book it is submitted that M/s. Blue Circle Infratech had earned STCG of Rs. 24,67,32,955 during F.Y. 2010-11 relevant to assessment year 2011-12. Net profit of the firm was Rs. 14,39,47,362. The assessee's share of profit was Rs. 4,79,82,454 and this amount was credited to his capital account. Learned Counsel for the assessee submitted that this amount is exempt from income tax under section 10(2A) of the Act. In any case this was share of profit for the assessment year 2011-12 and could not have been added in assessment year 2012-13.
Learned Counsel for the assessee further submitted that the assessee retired from partnership with effect from 4-5-2011 and P&L Account was prepared on this date. The assessee's share of loss for the period from 1-4-2011 to 4-5-2011 was Rs. 3,94,115. The assessee was not provided with the copy of the audit report of the firm on time. He however, prepared his own accounts which were audited. According to his Capital Account his share of profit from M/s. Blue Circle Infratech for assessment year 2011-12 was Rs. 4,78,57,241. It is submitted that assessee credited this amount in his ledger account on 1-4-2011. Assessee also debited loss of Rs. 3,94,115 for the period from 1-4-2011 to 4-5-2011 in his capital account. The amount of Rs. 4,74,63,126 is the net of these two amounts. It is submitted that the learned assessing officer has made addition of this amount under section 68 of the Act which is not correct and this amount is evidently the assessee's share of profit from M/s. Blue Circle Infratech. Income of the firm is separately taxed and the share of profit was exempted from tax under section 10(2A) of the Act. Therefore, it is submitted that addition to this extent was not correct. It is further submitted that the other amount of Rs. 4,67,00,000 is credited to the capital account of D'Silva Enterprises. This amount has been taxed under section 68 of the Income Tax Act without looking into facts of the case. This amount was received in M/s. D'Silva Enterprises, assessee's proprietary concern. This was on account of withdrawal of assessee's capital from M/s. Blue Circle Infratech. Since this amount was on account of withdrawal of own capital from the firm it was not chargeable to tax. In any case, amount received from a partnership firm on the assessee's retirement from the firm was not chargeable to income tax. Reliance was placed onPrashant S Joshi (supra), Mohanbhai Pamabhai (supra), Sunil Siddharthbhai (supra), Lingamallu Raghukumar (supra).
With respect to Ground No. 4 to 6 i.e. addition sustained by the learned Commissioner (Appeals) based on the receipt by the assessee, it is submitted that the learned Commissioner (Appeals) erred in confirming the addition of Rs. 8,08,60,000 on the ground that this amount was received by the assessee on revenue account. The learned Commissioner (Appeals) held that the amount received/receivable by the assessee from M/s. Blue Circle Infratech was on revenue nature and was liable to income tax. By passing a rectification order dated 18-1-2016 the learned Commissioner (Appeals) corrected this amount to Rs. 8,33,93,334. The learned Commissioner (Appeals) also modified the amount of reduction/deletion to Rs. 14,80,69,792 in place of Rs. 10,18,40,000, vide order dated 18-1-2016, passed under section 154. It was argued that the learned Commissioner (Appeals) was not right in upholding addition to the extent of the amount received by the assessee. It is submitted that the learned Commissioner (Appeals) did not appreciate the fact that the amount was received by the assessee on his retirement from the firm M/s. Blue Circle Infratech and amounts received on account of withdrawal of capital and also share of profit in the firm were not liable to tax. It is submitted that any amount received over and above the capital and share of profit was also not liable to tax because there was no transfer of asset and such receipt was also not of revenue nature. It is submitted that this issue is covered in favour of the assessee by the judgment of the Jurisdictional High Court in the case ofPrashant S Joshi (supra). The High Court categorically held that amount paid to a partner upon retirement after taking accounts and upon deduction of liabilities does not involve an element of transfer within meaning of section 2(47) of the Income Tax Act and not chargeable to income tax. The Court also held that section 28 provides certain categories of income which shall be chargeable to income tax under the head "Profits and gains of business or profession". Clause (iv) of section 28 specifies the value of any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of profession. Section 28(iv) does not apply to benefits which are paid in cash or money. The Court held, that the payment made to a partner in realization of his share in net value of assets upon his retirement from a firm is not liable to income tax. Reliance was placed on the decision of Smt. Vasumati Prafullchand Sanghavi v. Dy.CIT (2018) 168 ITD 585 (Pune-Trib.) : 2017 TaxPub(DT) 5606 (Pune-Trib). In this case the assessee had received an amount of Rs. 21,52,73,777 on retirement from a firm. The revenue had brought to tax this amount. The Tribunal held that an amount received by the assessee for relinquishment of rights in a firm on retirement from partnership is not chargeable to tax as capital gains or income from other sources. The Tribunal also held that such amount cannot be said to be amount received without consideration and could not be brought to tax as income from other sources under section 56(2)(vi). The Tribunal relied on their earlier judgment dated 29-10-2010 in the case of Riyaz Shaikh v. ITO, ITA No. 352/Pn/2006, which was confirmed by the Jurisdictional High Court.
Learned Counsel for the assessee further submits that the learned Commissioner (Appeals) erred in not considering the specific provisions of section 45(4) of the Income Tax Act. According to this section profits or gains arising from transfer of a capital asset by way of distribution of capital asset on the dissolution of the firm or otherwise shall be chargeable to tax as income of the firm. Evidently no addition was to be made in the hands of assessee in respect of the amount received by him on his retirement from the firm, M/s. Blue Circle Infratech. The learned assessing officer and the learned Commissioner (Appeals) ignored these provisions and made addition in the hands of the assessee without appreciating properly the facts and circumstances of the case and the provisions of the Act. The amounts received by the assessee on retirement from the firm were also not chargeable to tax under section 28(iv) or 28(v). This issue is squarely covered by the judgment of the Jurisdictional High Court in the case ofPrashant S Joshi (supra).
We have heard the rival submissions, perused the orders of the authorities below. Assessee is in the business of real estate and film production. Assessee conducting the business as a proprietary concern of M/s. D'Silva Productions and various other concerns including the firm M/s. Blue Circle Infratech (BCI) which was constituted on 6-11-2006 with four partners as explained in earlier paragraphs. As the disputes arouse among the partners the assessee was forced to retire from the firm accordingly the deed for release was signed on 12-5-2011 and the assessee retired from the partnership with effect from 4-5-2011. The assessee was not paid his share of capital and profits of the firm as promised in the release deed. Assessee approached the court for appointment of court receiver to protect his interest in the firm. Finally, the assessee and the partners settled the dispute by entering into consent terms, which was filed before the Court of District Judge, Raigad which is at Page Nos. 101 to 108 of the Paper Book. Based on the consent terms the Civil Miscellaneous Application filed by the assessee in the court of District Judge, Raigad was disposed off on 4-4-2012 in terms of the consent terms filed before the District Judge. The consent terms entered into by the assessee along with other partners are as under :–
"1. The applicant and the opponents have settled their dispute amicably pertaining to surrender of all rights, title and interest both in the properties of the firm as well as Brokerage/Commission, Capital Contribution as well as goodwill valuation and profit accrued thereon from the commencement of Partnership till the date of retirement by the Applicant. The Total agreed amount for the above settlement finally quantified at Rs. 19,07,00,000 (Rupees Nineteen Crore Seven Lakh Only) payable by the Opponents jointly and severally to the Applicant and the bifurcation of the said amount is under :–
(a) An Amount of Rs. 5,34,00,000 (Rupees Five Crore Thirty Four Lakh Only) towards share capital and accrued profit thereon and an amount of Rs. 1,00,00,000 (Rupees One Crore only) towards the Goodwill of the Firm thus totally aggregating to Rs. 6,34,00,000 (Rupees Six Crore Thirty Four Lakh Only) the payment has been made to the Applicant as under :–
Description Cheques/RTGS No. Bank Date Amount
Amount Debited to the Retiring Partner towards the Income Tax Payable as on 31-3-2011 and 4-5-2011. 3,16,66,666
Payment Made 005777 Axis 31-1-2012 50,00,000
Payment Made RTGS Axis 22-2-2012 50,00,000
Payment Made 427069 26-3-2012 1,00,00,000
TOTAL 6,66,66,666
An amount of Rs. 6,66,66,666 (Rupees Six Crores Sixty-Six Lakh Sixty-Six Thousand Six Hundred Sixty-Six) is received and/or debited in the account of the Applicant for share capital and accrued profit and goodwill of the firm, thereby leaving an additional payment of Rs. 32,66,666 which has been received by the Applicant the same amount shall be reduced in the Brokerage/Commission Receivable by the Applicant.
(b) Rs. 12,73,00,000 (Rupees Twelve Crore Seventy Three Lakh Only) towards Brokerage/Commission shall be payable by the Opponents jointly and severally to the Applicant unconditionally and without any deductions in 5 (Five) equal monthly installments of Rs. 2,54,60,000 (Rupees Two Crore Fifty Four Lakh Sixty Thousand Only) each, provided however an amount of Rs. 32,66,666 shall be reduced from the First installment payable to the Applicant, for which the Opponents have already issued 5 postdated cheques, as per the details mentioned here under and the same shall be honored on its presentation on the date mentioned in the cheques :–
Date Cheque No. Amount (Rs.) Drawn On
(2) The Opponents who are continuing partners of the firm jointly and severally undertake that the postdated cheques referred to in the sub clauses of Clause No. l, hereinabove would be honored on their presentation on their respective due dates and in case of dishonor of any of the aforesaid cheque, the applicant is having a right to file civil or criminal litigation against the said opponents. The same hereby is admitted by the opponents.
(3) On execution hereof and on receipt of the aforesaid quantum by cheques and postdated cheques, subject to clearance of the same, the Applicant agrees to withdraw all the allegations, imputations, claims and counter claims of whatsoever nature vis-a-vis Partnership Business and his retirement thereof."
The assessing officer while completing the assessment rejected the submissions of the assessee that the amounts received from the firm M/s. Blue Circle Infratech are not taxable as they are only advances and not accrued to the assessee. The assessing officer held that assessee retired as partner from the BCI during the year under consideration and as part of settlement an amount of Rs. 1,00,00,000 was quantified as goodwill to be received by the assessee and the partners shares and rights in the firm is a capital asset within the section 2(14) of the Act and extinguishment of such right would amount to transfer as per clause (i) and (ii) of section 2(47) of the Act. He placed reliance on the decision of the Hon'ble Bombay High Court in the case ofCIT v. A.N. Naik Associates (2004) 265 ITR 346 (Bom) : 2004 TaxPub(DT) 0785 (Bom-HC). He further observed that under section 47(ii) of the Income Tax Act any distribution of capital assets on the dissolution of a firm would not be considered as transfer for the purposes of section 45 of the Act. He observed that these clauses were omitted by the Finance Act, 1987 with effect from 1-4-1988 and consequently such receipt of a part of assets of the erstwhile firm would come within the definition of transfer. Placing reliance on the decision of the ITAT Hyderabad Bench in the case of Ms. Girija Reddy, assessing officer concluded that there was a transfer of interest of the retiring partner over the assets of the partnership firm on her retirement and therefore there was a liability to tax on account of capital gains. Hence goodwill was assessed as capital gains in the hands of the assessee.
The issue of whether the goodwill received by the assessee on retirement is liable for capital gains tax or not has been concluded by the Hon'ble Jurisdictional High Court in the case ofPrashant S. Joshi (supra) wherein it was held that when an amount paid to a partner upon retirement after taking accounts and upon deduction of liabilities there is no involvement of an element of transfer within section 2(47) of the Act. While holding so the Hon'ble Jurisdictional High Court observed as under :–
'13. During the subsistence of a partnership, a partner does not possess an interest in specie in any particular asset of the partnership. During the subsistence of a partnership, a partner has a right to obtain a share in profits. On a dissolution of a partnership or upon retirement, a partner is entitled to a valuation of his share in the net assets of the partnership which remain after meeting the debts and liabilities. An amount paid to a partner upon retirement, after taking accounts and upon deduction of liabilities does not involve an element of transfer within the meaning of Section 2(47). Chief Justice P.N. Bhagwati (as the learned Judge then was) speaking for a Division Bench of the Gujarat High Court in Commissioner of Income Tax, Gujarat v. Mohanbhai Pamabhai dealt with the issue in the following observations :–
"……When, therefore, a partner retires from a partnership and the amount of his share in the net partnership assets after deduction of liabilities and prior charges is determined on taking accounts on the footing of notional sale of the partnership assets and given to him, what he receives is his share in the partnership and not any consideration for transfer of his interest in the partnership to the continuing partners. His share in the partnership is worked out by taking accounts in the manner prescribed by the relevant provisions of the partnership law and it is this and this only, namely, his share in the partnership which he receives in terms of money. There is in this transaction no element of transfer of interest in the partnership assets by the retiring partner to the continuing partners : vide also the recent decision of the Supreme Court in Commissioner of Income Tax v. Bankey Lal Vaidya. It is true that section 2(47) defines "transfer" in relation to a capital asset and this definition gives an artificially extended meaning to the term "transfer" by including within its scope and ambit two kinds of transactions which would not ordinarily constitute "transfer" in the accepted connotation of that word, namely, relinquishment of the capital asset and extinguishment of any rights in it. But even in this artificially extended sense, there is no transfer of interest in the partnership assets involved when a partner retires from the partnership."
The Gujarat High Court held that there is, in such a situation, no transfer of interest in the assets of the partnership within the meaning of section 2(47). When a partner retires from a partnership, what the partner receives is his share in the partnership which is worked out by taking accounts and this does not amount to a consideration for the transfer of his interest to the continuing partners. The rationale for this is explained as follows in the judgment of the Gujarat High Court —
"…….. What the retiring partner is entitled to get is not merely a share in the partnership assets; he has also to bear his share of the debts and liabilities and it is only his share in the net partnership assets after satisfying the debts and liabilities that he is entitled to get on retirement. The debts and liabilities have to be deducted from the value of the partnership assets and it is only in the surplus that the retiring partner is entitled to claim a share. It is, therefore, not possible to predicate that a particular amount is received by the retiring partner in respect of his share in a particular partnership asset or that a particular amount represents consideration received by the retiring partner for extinguishment of his interest in a particular asset."
The appeal against the judgment of the Gujarat High Court was dismissed by a Bench of three learned Judges of the Supreme Court inAddl. Commissioner of Income Tax, Gujarat v. Mohanbhai Pamabhai (1987) 165 ITR 166 (SC) : 1987 TaxPub(DT) 1259 (SC). The Supreme Court relied upon its judgment inSunil Siddharthbhai v. Commissioner of Income Tax, (1985) 156 ITR 509 (SC) : 1985 TaxPub(DT) 1358 (SC). The Supreme Court reiterated the same principle by relying upon the judgment in Addanki Narayanappa & Anr. v. Bhaskara Krishnappa & Ors. (1966) SC 1300. The Supreme Court held that what is envisaged on the retirement of a partner is merely his right to realise his interest and to receive its value. What is realised is the interest which the partner enjoys in the assets during the subsistence of the partnership by virtue of his status as a partner and in terms of the partnership agreement. Consequently, what the partner gets upon dissolution or upon retirement is the realisation of a pre-existing right or interest. The Supreme Court held that there was nothing strange in the law that a right or interest should exist in praesenti but its realisation or exercise should be postponed. The Supreme Court inter alia cited with approval the judgment of the Gujarat High Court in Mohanbhai Pamabhai (supra) and held that there is no transfer upon the retirement of a partner upon the distribution of his share in the net assets of the firm. In Commissioner of Income Tax v. R. Lingmallu Raghukumar, the Supreme Court held, while affirming the principle laid down in Mohanbhai Pamabhai that when a partner retires from a partnership and the amount of his share in the net partnership assets after deduction of liabilities and prior charges is determined on taking accounts, there is no element of transfer of interest in the partnership assets by the retired partner to the continuing partners.'
Similarly, in the case ofRiyaz A. Sheikh (supra) the following question was sought to be raised by the Revenue in its appeal :–
"Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in reversing the decision of Commissioner (Appeals) and deleting the addition of Rs. 66,20,005 made by the assessing officer towards long term capital gain on transfer of goodwill?"
The Hon'ble Jurisdictional High Court following its decision in the case of Prashant S. Joshi (supra) and the decision of the Hon'ble Supreme Court in the case of R. Lingamallu Rajkumar (supra) reiterated its decision that the amounts received on retirement by a partner is not subject to capital gain tax and therefore refused to entertain the proposed question of law by observing as under: —
"2. We find that by the impugned order, the Tribunal while holding that amounts received by a partner on his retirement from partnership firm are exempt from capital gains tax relied upon the decision of this Court in the matter of Prashant S. Joshi v. Income Tax Officer & Anr. (2010) 324 ITR 154 (Bom) : 2010 TaxPub(DT) 1561 (Bom-HC). Counsel for the revenue is unable to point out as to how the decision in the matter of Prashant S. Joshi (supra) inter alia holding that no capital gains are payable by an erstwhile partner on amounts received on retirement would not be applicable to the present case. The only submission on behalf of the revenue is that there was an earlier decision of this Court in the matter of N.A. Mody v. CIT (1986) 162 ITR 420 (Bom) : 1986 TaxPub(DT) 0992 (Bom-HC) and it has not been considered in the decision rendered in the matter of Prashant S. Johsi (supra).
In the impugned order, the Tribunal does refer to the decision of this Court in the matter ofN.A. Mody(supra) and states that it follows the decision of this Court in the matter of CIT v. Tribhuvandas G. Patel (1978) 115 ITR 95 (Bom) : 1978 TaxPub(DT) 0639 (Bom-HC) and the same has been reversed by the Apex Court in Tribhuvandas G. Patel v. CIT (1999) 236 ITR 515 (SC) : 1999 TaxPub(DT) 0044 (SC). This Court in the matter of Prashant S. Joshi (supra) has also referred to the decision of Tribuvandas G. Patel (supra) rendered by this Court and its reversal by the Apex Court. Moreover, the decision of this Court in the case of Prashant S. Joshi (supra) placed reliance upon the decision of the Supreme Court in the case of CIT v. R. Lingamallu Rajkumar (2001) 247 ITR 801 (SC) : 2001 TaxPub(DT) 0035 (SC), wherein it has been held that amounts received on retirement by a partner is not subject to capital gains tax. In the above circumstances, we see no reason to entertain the proposed question of law."
Similar view has been taken by the Hon'ble Jurisdictional High Court recently in the case ofPr. CIT v. R.F. Nangrani HUF (2018) 93 taxmann.com 302 (Bom.) : 2018 TaxPub(DT) 2134 (Bom-HC).
Assessing officer brought to tax Rs. 9,41,63,126 being the amount credited in capital account of M/s. D'Silva Enterprises and capital credited to assessee James P. D'Silva account as undisclosed income under section 68 of the Act. We see no justification at all in treating such amounts as addition under section 68 of the Act. We find that major part of these amounts have been received as part of settlement in terms of consent terms entered into by the assessee for withdrawing his share of capital/profits from the firm BCI. These amounts represent Rs. 4.67 Crores credited to capital account of M/s. D'Silva Enterprise and Rs. 4.79 Crores withdrawn from BCI as share of profit by the assessee as stated in Para 18 above. Therefore, these amounts cannot be taxed as undisclosed income under section 68 of the Act.
We further observe that the Hon'ble Bombay High Court in the case ofPrashant S. Joshi (supra) held as under: —
"17. Learned counsel appearing on behalf of the revenue has sought to urge that the amount received by the assessee is chargeable to tax under clauses (iv) and (v) of section 28. As already noted earlier, reliance on the provisions of section 28(iv) & (v) has been placed in the order passed by the assessing officer on 16-11-2009 in the companion petition, while disposing of the objections of the assessee. Section 28 provides certain categories of income which shall be chargeable to income-tax under the head "profits and gains of business of profession". Clause (iv) of section 28 specifies the value of any benefit or prequisite, whether convertible into money or not, arising from business or the exercise of profession. Ex facie, section 28(iv) does not apply to benefits which are paid in cash or money.
This is concluded by the judgment of Hon'ble Mr. Justice S.H. Kapadia (as the learned Judge then was) speaking for a Division Bench of this Court in Mahindra & Mahindra Ltd. v. Commissioner of Income Tax. Similarly, clause (v) of section 28 refers to any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by, a partner of a firm from such firm. A payment made to a partner in realisation of his share in the net value of the assets upon his retirement from a firm, does not fall under clause (v) of section 28. In the companion petition, the attention of the Court is also drawn to the circumstances that on the date on which reasons were recorded by the assessing officer, the revenue had challenged the order of the Commissioner (Appeals) before the Tribunal. One of the grounds of appeal is that the assessee had claimed in the Income Tax returns that his share of Rs. 50 lacs received from the firm as a capital asset was not exigible to tax. The revenue, therefore, submitted that when the recipient claimed the receipt as capital expenditure, in the hands of the firm, the payment is also to be treated as capital expenditure."
As could be seen from the above the Hon'ble Jurisdictional High Court held that payment made to partner in realization of his share in the net value of the assets upon his retirement from the firm, does not fall under clause (v) of section 28 of the Act. It is not in dispute that the assessee retired from BCI by virtue of consent terms entered into among the partners including the assessee which was settled in the court of law as the assessee approached the District Court for appointment of a receiver and to protect the properties as there was a dispute among the partners, and finally the case was disposed off on 4-4-2012 by the District Judge inCivil Miscellaneous Application No. 57 of 2012 and closed the proceedings in terms of the consent application filed by the assessee and the existing partners. It is not in dispute that by virtue of the consent terms the assessee finally agreed for settlement and quantified the amount payable to him on his retirement from the firm at Rs. 19.07 crores comprising of Rs. 5.34 crores towards share capital and accrued profit, Rs. 1,00,00,000 towards goodwill and Rs. 12.73 Crores towards brokerage/commission. Though it was settled in the consent deed that Rs. 12.73 crore was paid towards brokerage and commission in effect these amounts was paid to the assessee in realisation of his share in the net value of assets upon his retirement from the firm BCI. The firm continued with the existing partners and the assessee on his retirement from the firm was entitled to the sums as specified in the consent terms. However, the assessing officer brought to tax the amounts settled through settlement deed, i.e., share of capital and share in profits, commission/brokerage and goodwill on assessee retirement from BCI.
The full bench decision of the Hon'ble Karnataka High Court in the case ofCIT v. Dynamic Enterprises (2013) 359 ITR 83 (Karn) : 2014 TaxPub(DT) 2363 (Karn-HC) has taken a similar view that when retiring partner took cash towards value of his share in partnership firm, there was no distribution of capital assets among the partners and there was no transfer of capital asset and therefore no profits or gains are chargeable to tax under section 45(4) of the Act. We observe that the decision relied on by the assessing officer in the case of A.N. Naik Associates (supra) is distinguishable on facts and has no application to the assessee's case. Therefore, in view of our above discussion, the share of capital along with accrued profit, goodwill and brokerage/commission which were received/receivable in terms of consent deed entered among the partners on account of retirement of the assessee from the partnership firm and the payment made to the assessee in realisation of his share in the net value of the assets of the firm on his retirement are not liable to be taxed as capital gains and also under section 28(v) of the Act, in view of the judicial pronouncements. Thus, we direct the assessing officer to delete the additions made towards, goodwill Rs. 1,00,00,000, share capital and share of profit of Rs. 9,41,63,126 and the brokerage/commission of Rs. 12.73 crores and recompute the income for the year under consideration. Grounds raised by the assessee are allowed.
Coming to the Revenue's appeal the first ground of appeal is in respect of deletion of addition of Rs. 48,65,000 made under section 68 of the Act. On a perusal of the of the order of the learned Commissioner (Appeals), we notice that out of Rs. 48,65,000 assessee received only Rs. 11,25,000 during the assessment year under consideration and the balance amount was received from M/s. Brand Value Communication Ltd., in earlier years. Learned Commissioner (Appeals) also observed that the advances were received by the assessee in the course of conducting the business of film production and the details provided shows that these amounts were received as advances and therefore cannot be considered as income. Learned Counsel for the assessee submitted that since the advances to the extent of Rs. 37.40 lakhs was received in assessment year 2011-12 the same cannot be considered as unexplained cash credit during the current assessment year. Since in the current assessment year what has been received by the assessee is only Rs. 11.25 lakhs, it was submitted that the source for these Rs. 11.25 lakhs only is liable to be explained by the assessee and since it was not done the matter may be restored to the file of the assessing officer.
On hearing both sides, we find force in the submissions of the assessee as well as observation of the learned Commissioner (Appeals) in concluding that there shall not be any addition of Rs. 37.40 lakhs which was received as advances in the business of film production in the earlier assessment years, as unexplained cash credit under section 68 of the Act in the current assessment year which is under consideration. Thus to this extent the addition is directed to be deleted. However, with respect Rs. 11.25 Lakhs which was received by the assessee in the current assessment year, since no proper explanation was given by the assessee, we restore this issue of explaining the source for Rs. 11.25 lakhs to the assessing officer for fresh adjudication. Needless to say that the assessing officer shall provide adequate opportunity of being heard to the assessee. This ground is partly allowed.
The other grounds in the appeal of the Revenue are directed against the relief granted by the learned Commissioner (Appeals) in respect of the additions made by the assessing officer towards goodwill, share capital and share of profit, brokerage/commission received by the assessee on retirement from BCI. Since, we have deleted the addition made by the assessing officer which were treated as income of the assessee and for the reasons explained above, the other grounds in the appeal of the Revenue are dismissed.
In the result, appeal of the assessee is allowed and appeal of the Revenue is partly allowed.
Relief to Shri Ram Janmabhoomi Teerth Kshetra Trust From Income Tax Department
GST Penalty on Transport of ...


Macaroni pasta produced by single screw extruder. The raw material can be potato starch, corn starch, cassava starch, wheat flour etc. through extruding, drying, frying, flavoring, and Pack, after drying, the pellet needs frying to get expanded.


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Urban 'improvisationist' Walter Hood to deliver Werner Seligmann lecture at Syracuse Architecture
Wednesday, October 5, 2011, By Elaine Wackerow
Walter Hood, professor and former chair of the University of California, Berkeley Landscape Architecture and Environmental Design Department, will deliver the Werner Seligmann lecture at the Syracuse University School of Architecture on Tuesday, Oct. 11, at 4:30 p.m. in Slocum Hall Auditorium. His lecture, "Public Sculpture," is free and open to the public. A reception will follow.
Hood has worked in a variety of settings including architecture, urban design, community planning, environmental art and research.
The art of improvisation has driven the design process throughout Hood's work and unique approach to public art and urban landscapes. His research interests include the critical examination and development of specific urban landscape typologies for the American city.
Since 1992, his studio, Hood Design in Oakland, Calif., has been engaged in architectural commissions, urban design, art installations and research. Projects include the Powell Street Promenade in San Francisco, the Greenprint urban landscape vision for the Hill District in Pittsburgh, and the gardens and landscape for San Francisco's De Young Museum, with Swiss architects Herzog and de Meuron.
In 1997, Hood was a fellow at the American Academy in Rome in Landscape Architecture. He has exhibited and lectured nationally and abroad. His work was featured in the exhibition and publication, "Open: New Designs for Public Spaces," at Van Alen Institute, N.Y., and has also appeared in Metropolis, New York Times and Dwell. Monographs of his work, "Urban Diaries and Blues" and "Jazz Landscape Improvisations" reflect his approach to the design of urban landscapes.
To learn more about the work of Hood Design, visit http://www.wjhooddesign.com.
For more information on the School of Architecture's fall 2011 lecture series, visit http://soa.syr.edu/files/2011/soa-fall-2011-lectures.pdf (PDF).
Elaine Wackerow
Award-Winning Chinese Architect Presents Annual L.C. Dillenback Lecture
Thursday, March 21, 2019, By Julie Sharkey
"COMPOSITIONS" Exhibition at Syracuse Architecture to Honor Creative Work of Bruce Abbey, Architect, Retiring Professor, Former Dean
Friday, February 26, 2016, By Elaine Wackerow
Syracuse M.Arch students bring home honors from Charleston HUB Design Competition
Tuesday, October 26, 2010, By News Staff
Design Intelligence Ranks School of Architecture No. 4 of Best Undergraduate Programs Nationwide
Thursday, September 6, 2018, By News Staff
New Ideas of Urban Design a Matter of Equality for Architecture Professor
Tuesday, September 19, 2017, By Kathleen Haley
Campus Community Invited to Wacheva's 10th Anniversary Open House July 20
Members of the campus community are helping Wacheva Cultural Arts mark its 10th anniversary in Syracuse with a special open house fundraiser on Saturday, July 20, from 11 a.m. to 3 p.m. They include Latin dance instructors Samantha Marji '13,…
Professor to Co-Present Restoration Shakespeare Showcase at London's Globe Theatre July 17
London-based students, faculty, staff and alumni are invited to a showcase of Restoration Shakespeare at the historic Globe Theatre, co-led by Amanda Eubanks Winkler, associate professor of music history and cultures in the College of Arts and Sciences (A&S). The…
Point of Contact Gallery Announces Opening of 'Time Changes Everything'
Point of Contact Gallery is hosting an opening reception for "Time Changes Everything," an exhibition by Syracuse University Professor Margie Hughto, Darcy Gerbarg, Beth Bischoff and Franco Andres, on Friday, July 12. The reception will take place from 5:30-8:30 p.m….
Poetry in Motion: 'Inspiration Can Strike Anywhere,' Says Pass Rusher, Poet Kendall Coleman '20
Those hands. Meet senior Kendall Coleman, and they are hard to ignore—thick, muscular wrists, fleshy palms and slender fingers that exude confidence. Authority. They are hands that have mercilessly attacked hundreds of football jerseys, including that of West Virginia quarterback…
Stephen Zaima Exhibition at the Palitz Gallery Features Work Spanning 30 Years
The Louise and Bernard Palitz Gallery at Syracuse University Lubin House presents "Stephen Zaima: Mysterious Bridge," on view now. This exhibition highlights work from the past 30 years by the distinguished artist, who recently retired after nearly 40 years as…


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Jasper Bernes, Joshua Clover, and Juliana Spahr
A thimbleful of cultural heat
The Modern Languages Association is large enough that it is districted into divisions, like "American Literature to 1800" or "Women's Studies in Language and Literature." This year, the "Literary Criticism" division's special panel at the big annual gathering (a brutal job fair veiled by an ever more threadbare academic conference) was on "Marx and Poetry." This may be for the simple reason that the division's head gets to choose the topic: Kristin Ross has written one of the great works of Marxist poetry criticism, The Emergence of Social Space: Rimbaud and the Paris Commune.
But it may be a measure (one might admit to optimism) of some cultural heat, perhaps a thimbleful, gathering around poetry and around historical materialist approaches thereto. After all, Ross got elected. And the Rimbaud book, her debut three deacdes ago, is recently back in print. The panel was well-attended. Despite perfervid dreams to the contrary, Marx has not been a major theme of the academy in recent years, but that may be changing, and not just in the academy. Indeed, the point here is not to capture some sea-change in the MLA, but to discover in it traces of a broader shift.
As many have noted, Marx has returned to broader discussion since the 2008 crisis, returned in a cloud of capitalist anxiety if not yet with a vengeance. And poetry too. Well, that is simply an opinion, but poetry of late seems to us reinvigorated and filled with interesting poems, poets, and developments. One might also note it seems to have done a better job than prose of carving out spaces online; after all, like the single song, the poem is well-formed for the disaggregations typical of netspace, the slicings and dicings of digitality. Poetry likes the mix-taping of the world.
There are doubtless several ways to think about this general motion of "Marx and poetry," and several scales in which to think. The great economic crisis of 1973 stoked an already extant North American poetics loosely (sometimes closely) tied to New Social Movements and the new left in general, explicit in its political content. This made a sort of pair with an emergent poetry claiming a form-based "politics of the referent" — a pair not always as frozen in static opposition as we sometimes recall. Regardless of their real relation, these are examples of a moment in which Benjamin's "politicization of aesthetics" (itself proposed in the midst of a global economic crisis, increasingly political in character) was explicitly on the table — in some way exceeding the bromide that all poetry is political.
But we would also note the particular set of propositions accruing over the last few years which go beyond simply relating poetry to political economy or vice versa, beyond suggesting one should speak to the other. Instead, we have seen the ascent of a line of thinking wherein poetry and finance are one and the same — or at least, have a shared (as opposed to merely congruent) nature. Perhaps the most striking of these has been Franco "Bifo" Berardi's The Uprising: On Poetry and Finance. This is not the place for a full review, but the brief book is odd and ambitious. It was mentioned multiple times at the Literary Criticism panel. In brief, it makes a two-way claim about the relationship of political economy and poetry. In the first motion, contemporary finance is understood as a set of operations for reorganizing signification intensively to yield its results: "semiocapital," wherein "finance is not the monetary translation of a certain amount of physical goods; it is, rather, an effect of language." But in finance's internalization of poetry's logic, poetry — now a kind of synechdoche for cognitive, linguistic work in general — is captured, divided from its rightful terrain, and neutralized.
Financial power is based on the exploitation of precarious, cognitive labor: the general intellect in its present form of separation from the body....signs fall under the domination of finance when the financial function (the accumulation of value through semiotic circulation) cancels the instinctual side of enunciation, so that what is enunciated may be compatible with digital-financial formats....The subsumption of language by the semiocapitalist cycle of production effectively freezes the affective potencies of language. The history of this subsumption passes through the twentieth century, and poetry predicted and prefigurated [sic] the separation of language from the affective sphere.....The financialization of the economy is essentially to be seen as a process of the subsumption of the processes of communication and production by the linguistic machine.
But it will turn out, thusly, that poetry offers the great weapon against the reign of finance. "Poetry is the language of nonexchangeability," after all, and it is poetry's specialization in nonexchangeability, in highlighting the gap between the signifer and referent, that it retains political force.
Digital financial capitalism has created a closed reality which cannot be overcome with the techniques of politics, of conscious organized voluntary action, and of government. Only an act of language can give us the ability to see and to create a new human condition, where we now only see barbarianism and violence. Only an act of language escaping the technical automatisms of financial capitalism will make possible the emergence of a new life form. The new form of life will be the social and instinctual body of the general intellect, the social and instinctual body that the general intellect is deprived of inside the present conditions of financial dictatorship. Only the reactivation of the body of the general intellect — the organic, existential, historical finitude that embodies the potency of the general intellect — will be able to imagine new infinities.
This gap in poetry, which Bifo in a final move identifies as irony, becomes thusly the instrument of finance's overcoming.
Irony suspends the semantic value of the signifier and chooses freely among a thousand possible interpretations. The ironic interpretation implies and presupposes a common ground of understanding among the interlocutors, a sympathy among those who are involved in the ironic act, and a common autonomy from the dictatorship of the signified.
If we have quoted at length, it is because the arguments are worth engaging. One can see rather easily how this argument is exquisitely flattering to poets: not only is what we know the secret of the global economy, but also the secret of its defeat! The unacknowledged legislators of the romantic era have nothing on us.
Of course there are still reasons to be skeptical. The first skepticism would surely be the way that such an idea — we won't need a revolution, nor direct struggle, just a change in our thoughts leading to new forms of life — is the very definition of idealism. Soothing no doubt to those for whom broad and likely bloody turmoil means the loss of something aside from their misery and their chains, but no more plausible for that. A second skepticism might involve the unstated provincialism: for all the ballyhoo, the idea that labor these days has become linguistic might not be a great story about much of the globe. Third, and perhaps a bit more technically, we might pause to consider the fact that there's no such thing as semiocapital. It turns out that finance's operations rest pretty heavily on quite non-semiotic things. The claims on claims on claims on claims of, say, a note entitling one to a portion of the senior tranche of a collateralized debt obligation synthesized from the right to lots and lots of different mortgages...well, that financial instrument's value collapses for rather prosaic reasons. Mostly the fact that the original mortgage holders start defaulting because they have shitty jobs that can't keep pace with the housing bubble, or don't have jobs at all.
But perhaps that is a perfectly poetic reason. Perhaps one of the things we might expect to see is not the ongoing dereferentialization of poetry, but a poetry of unemployment, a poetry of dispossession, a poetry of ecological catastrophe. And perhaps we won't confuse it with forms of struggle which, we expect, will not be routed around — no matter how devoutly some of us may wish.
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We are three editors at Commune Editions, a new press for poetry and other literary writing committed to anticapitalist and antistate politics. We hope in this series for Jacket2 to consider a series of issues, texts, and moments corresponding to the intersection of poetry and communist/anarchist activity.
Jasper Bernes is a lecturer in the Department of English UC Berkeley, where he received his PhD in 2012. He is currently completing a book manuscript, The Work of Art in the Age of Deindustrialization, about the role literature and art play in the postindustrial restructuring of labor. He is also the author of a book of poems, Starsdown (ingirum, 2007) and two small chapbooks, Desequencer (Taxt, 2009) and We Are Nothing and So Can You (Tenured Ninja, 2012). Recent poems of his appear in Lana Turner, The Capilano Review, The American Reader and Everyday Genius. He has also published on contemporary politics and social movements in Endnotes, The New Inquiry, Los Angeles Review of Books and the anthology Communization and its Discontents.
Joshua Clover is the author of four books, two poetry and two cultural theory. He recently edited and co-translated Tarnac, a preparatory act by Jean-Marie Gleize (Kenning Editions, 2014); he has articles forthcoming in Representations, South Atlantic Quarterly, and Critical Inquiry. The poetry collection Red Epic is due out this year, and The Transformation Problem: Poetry, Capital, Crisis is expected before the world ends.
In addition to Commune Editions, Juliana Spahr edits the book series Chain Links with Jena Osman and the collectively funded Subpress with nineteen other people. With David Buuck she wrote Army of Lovers, a book about two friends who are writers in a time of war and ecological collapse. She has edited with Stephanie Young A Megaphone: Some Enactments, Some Numbers, and Some Essays about the Continued Usefulness of Crotchless-pants-and-a-machine-gun Feminism (Chain Links, 2011), with Joan Retallack Poetry & Pedagogy: the Challenge of the Contemporary (Palgrave, 2006), and with Claudia Rankine American Women Poets in the 21st Century (Wesleyan U P, 2002). With Joshua Clover, she has twice organized somewhat free schools, the 95 cent Skool (summer of 2010) and the Durruti Free Skool (summer of 2011), written on politics, on manifestos, applied for a job at the Poetry Foundation, and organized, with Chris Chen too, the conference Poetry and/or Revolution.
All of the entries here are collectively authored. We might use "I" in ways that are confusing or inconsistent, though we will try to avoid this. It's really ok.
Jacket2 Commentaries feature invited posts by poets and scholars who take a close, serial look at poetry scenes, archives, poetic concerns, or theoretical clusters. Commentaries, although curated, are not edited by Jacket2 staff. We welcome your comments. Send queries and notes to Commentaries Editor Jessica Lowenthal or contact us at this page.
COMMUNE EDITIONS:
My Trials, by Louise Michel
Götterdämmerung Family Barbecue, by Jasper Bernes and Joshua Clover
The self-abolition of the poet
Baraka / the divide
Starting from lull
Jill Richards' 'Distribution Series'
Self-abolition of the poet (Part 2)
Lions, mists, riot poems
Cultural riches?
The realization of poetry
Elegy, or the poetics of surplus
Singers and Experts
Gwendolyn Brooks's 'Riot' and the opt out
Spring and all, farewell to jackets


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Q: Irreducible polynomial equations from equations of algebraic functions in two variables? Let $A$ be an arbitrary algebraic function in dependence of the two variables $x$ and $y$.
Let's consider the equation $A(x,y)=0$ (equation 1) involving $x$ and $y$. For which kinds of equation 1 can we decide if there is an irreducible polynomial equation whose solution set contains the solution set of equation (1)?
I already know that we can multiply both sides of the equation by the denominators of both sides to get an equivalent or non-equivalent equation. And the solution set of this new equation does contain the equivalent solution set. At least in the one-variable case, the equivalent solution set yields an equivalent polynomial equation.
I also see: We can first separate the denominators and the irreducible factors.

A: The following is a simple first case of corresponding radical equations.
Let
$A_0\in\overline{\mathbb{Q}}[x,y]$ algebraic,
$P\in\overline{\mathbb{Q}}[t]\setminus\overline{\mathbb{Q}}$,
$P_1\in\overline{\mathbb{Q}}[x,y]\setminus(\overline{\mathbb{Q}}[x]\cup\overline{\mathbb{Q}}[y])$,
$r\in\mathbb{Q}\setminus\mathbb{Z}$
so that $P((P_1(x,y))^r)$ and $A_0(x,y)$ are coprime,
and let $P^{-1}$ denote a suitable partial inverse of $P$.
$$\frac{P((P_1(x,y))^r)}{A_0(x,y)}=0$$
$$P((P_1(x,y))^r)=0$$
$$(P_1(x,y))^r=P^{-1}(0)$$
$$P_1(x,y)=(P^{-1}(0))^\frac{1}{r}$$
$$P_1(x,y)-(P^{-1}(0))^\frac{1}{r}=0$$
The equation is irreducible if $P$ is irreducible and $P_1(x,y)-(P^{-1}(0))^\frac{1}{r}$ is irreducible for all suitable partial inverses $P^{-1}$.

redpajama_set_name: RedPajamaStackExchange


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Review: TAG
Rating: 3 (Out of 4 Stars)
Based on another crazy true story (no joke) about a group of adults who have played the same game of tag for over thirty years, Tag is a riotously funny and well executed movie that is sure to keep audiences well entertained. Director Jeff Tomsic makes his feature film debut with a movie which can boast thrilling action sequences and hilarious comedic performances by its great cast. Though the movie might be lacking in the plot and story departments, it makes up for this deficit with insane physical gags and memorable lines by its characters.
Five childhood friends have been through so much together, but as they have grown older and moved away from one another, they maintain a fun tradition which unites them annually. Every May for several decades, these now grown men have played the game of tag; however, a recent development might end this annual ritual. Game champion Jerry Pierce (Jeremy Renner) is about to settle down and get married and wants to exit the game on top. When his friend Hogan Malloy (Ed Helms) finds out the news, he decides to gather the rest of the gang to finally take down the tag master. Bob Callahan (Jon Hamm), Randy "Chilli" Cilliano (Jake Johnson), and Kevin Sable (Hannibal Burress) agree to strategize together and remain unified to dethrone Jerry. Things get more complicated, as old wounds threaten to divide everyone. In addition, some special rules have been imposed to maintain some normalcy during the wedding events. The fact that remains, though, that Jerry still has mad skills when it comes to the game and is not an easy mark.
With a screenplay and story by Rob McKittrick and Mark Stelken, Jeff Tomsic and his talented cast and crew have made an amusing and heartwarming movie with Tag. Though the plot and story is pretty thin, the character development, comical lines and dialogue, as well as the superbly executed and cut action make this all worth watching. Much credit and praise must be given to the stunt team and editor Josh Crockett for the exceptional sequences involving Jeremy Renner's character who insanely gifted at remaining untagged. The movie does take it to some absurd levels, but it is an absolute riot to behold.
I also laughed heartily at the humor which allowed the actors to exercise their comedic skills. The two real standouts of the film, however, are Jeremy Renner, whose confidence and straight-faced delivery had me in stitches, and Hannibal Burress whose awkward reactions and one-liners showed his improvisation game in top form. The film also features great comedic work by Isla Fisher who stars as Hogan's intensely competitive wife Anna. The movie also stars Leslie Bibb who has her moments as Jerry's fiancee Leslie and Rashida Jones as Cheryl Deakins, a divisive love interest for both Chilli and Bob and a voice of reason amidst the craziness of the game.
And though the premise for this movie might sound ridiculous and unreasonable, it still makes for a highly enjoyable movie and one that celebrates the gift of lasting friendship. It isn't necessarily a movie that needs to be seen theatrically, but regardless of the venue, it is a movie that will give its audiences a great time.
Published June 15, 2018 By Mark Saldana
Review: WON'T YOU BE MY NEIGHBOR?
Noticias de cine: Eugenio Derbez en "Overboard" se lanza en Digital el 17 de julio y al final de mes en Blu-ray™ Combo Pack y DVD


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Everything Vanessa Hudgens and Austin Butler Have Said About Long Distance
"The longest we've been apart was four months. It sucks!" the actress said in a recent interview
By Ashley Boucher
Vanessa Hudgens and Austin Butler have broken up after more than eight years together, but in recent years, much of their time was spent apart.
Since first getting together in 2011, the pair have been busy working on various projects around the globe.
Hudgens, 31, has starred in a number of Netflix Christmas movies recently, shooting The Princess Switch: Switched Again in the U.K. in November 2019.
Meanwhile, 28-year-old Butler — who will star as Elvis Presley in an untitled biopic that is currently in pre-production — has also filmed in other countries, including New Zealand to shoot MTV's The Shannara Chronicles in 2017.
At the time, Hudgens told PEOPLE that the two were "very long-distance."
"Just communication, communication is key," Hudgens cited as the tool they used make dating across an ocean work. Just a week prior, she had shared a post with Butler on Instagram captioned, "Missing this guy. #mcm #longdistancesucks."
Jacopo Raule/Getty Images
Vanessa Hudgens and Austin Butler Break Up After Over 8 Years of Dating
"I think that if anything's bothering you, don't hold it in," she added. "Always bring it up and just talk about it. Un-censor yourself and just be open."
In an interview with Access the following year, Hudgens reiterated the point that the secret to their long-standing relationship was "communication," although she didn't explicitly mention their long-distance status.
"I think communication is key. It's so easy to let things get lost in the shuffle, or to kind of push things down because you think that they don't really bother you, but if anything even remotely bothers you, you gotta talk about it," she said.
"Everyone's relationship is different," she added. "Whatever works for you is right."
On the subject of how they kept their relationship strong, Butler told Entertainment Tonight in 2015, "I think you just have to — it's important to put that other person first. If you're constantly looking for ways that you can make them happy, and they're constantly looking for ways that they can make you happy, then you kind of lift each other up as much as possible and you can't go wrong."
Source: Vanessa Hudgens Instagram
Vanessa Hudgens and Austin Butler. Axelle/Bauer-Griffin/FilmMagic
Vanessa Hudgens on How She and Boyfriend Austin Butler Make Long-Distance Love Work
Recently, Butler told E! News in July, "It's hard for me to even put into words what that girl means to me. I am so inspired by her everyday and I just love her to my core."
In a profile published earlier this month, Hudgens opened up to Cosmopolitan UKabout what kept the couple going during long stretches apart.
"It's eight years this year – FaceTime, good communication, respect and trust [are what keep us going]," Hudgens told the outlet. "The longest we've been apart was four months. It sucks! You start hating hearing yourself say 'I miss you.' But if it's your person, you make it work."
Both Hudgens and Butler have yet to publicly address their split.
Ashley Tisdale Has Cutest Reaction to Learning BFF Austin Butler Is Her Cousin: 'Literally Am Going to Cry'
Jerry Seinfeld Says Dave Chappelle's 'SNL' Monologue About Antisemitism 'Provokes a Conversation'
Dixie D'Amelio and Noah Beck Have Split: They're 'No Longer Together'
Vanessa Hudgens and Austin Butler's Relationship Timeline
'90 Day' 's Debbie's Son Colt Fears They'll 'Never Have a Better Relationship' After She Moves to Canada
Johnny Depp and Vanessa Paradis' Relationship Timeline
Zac Efron's Dating History: From Vanessa Hudgens to Vanessa Valladares
Zac Efron and Vanessa Hudgens' Relationship Timeline
The Driver Era Talks Touring, Long Distance Relationships, Going Shirtless and 'Summer Mixtape'
Vanessa Hudgens Announces Documentary About Her Journey with Witchcraft: 'A Coming-of-Age Story'
Vanessa Hudgens and Cole Tucker's Relationship Timeline
Vanessa Hudgens Is Channeling Her 'Spooky' Side with Her Latest Fabletics Collaboration
Kim Kardashian's Dating History: From Kanye West to Pete Davidson
Vanessa Hudgens and Austin Butler Had 'Talked About an Engagement' Before Split: Source
Kaia Gerber and Austin Butler Cozy Up During a Stroll Together Through Los Angeles
Kaia Gerber Spends Time with Austin Butler Ahead of the Holidays


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Share this Story: Anne Frank wrote dirty jokes in diary: Researchers
Anne Frank wrote dirty jokes in diary: Researchers
Mike Corder, Associated Press
May 15, 2018 • May 15, 2018 • 3 minute read
Teresien da Silva, left, and Ronald Leopold of the Anne Frank Foundation show a facsimile of Anne Frank's diary with two pages taped off during a press conference at the foundation's office in Amsterdam, Netherlands, Tuesday, May 15, 2018. Photo by Peter Dejong
AMSTERDAM — Researchers using digital technology deciphered the writing on two pages of Anne Frank's diary that she had pasted over with brown masking paper, discovering four naughty jokes and a candid explanation of sex, contraception and prostitution.
"Anyone who reads the passages that have now been discovered will be unable to suppress a smile," said Frank van Vree, director of the Netherlands Institute for War, Holocaust and Genocide Studies. "The 'dirty' jokes are classics among growing children. They make it clear that Anne, with all her gifts, was above all also an ordinary girl."
Anne Frank wrote dirty jokes in diary: Researchers Back to video
Anne, age 13 at the time, wrote the two pages on Sept. 28, 1942, less than three months after she, her family and another Jewish family went into hiding from the Nazis in a secret annex behind a canal-side house in Amsterdam.
Later on, possibly fearing prying eyes or no longer liking what she had written, she covered them over with brown paper with an adhesive backing like a postage stamp, and their content remained a tantalizing mystery for decades.
It turns out the pages contained four jokes about sex that Anne herself described as "dirty" and an explanation of women's sexual development, sex, contraception and prostitution.
"They bring us even closer to the girl and the writer Anne Frank," Ronald Leopold, executive director of the Anne Frank House museum, said Tuesday.
Experts on Anne's multimillion-selling diary said the newly discovered text, when studied with the rest of her journal, reveals more about her development as a writer than it does about her interest in sex.
A video shows how two taped off pages from Anne Frank's diary being photographed to reveal her writing during a press conference at The Anne Frank Foundation's office in Amsterdam, Netherlands, Tuesday, May 15, 2018. Left standing is the foundation's director Ronald Leopold. Photo by Peter Dejong /AP
Anne wrote candidly in other parts of her diary about her burgeoning sexuality, her anatomy and her impending period. Those passages were censored by her father before the diary was first published in 1947 but became available in more recent unabridged editions.
Leopold said the newly deciphered material provides an early example of how Anne "creates a fictional situation that makes it easier for her to address the sensitive topics that she writes about." In her diary, for example, she addressed entries to a fictional friend named Kitty.
The institutions involved in the latest research said that because of copyright issues, it is unclear whether the passages will be incorporated into new editions.
The deciphering was done by researchers from the Anne Frank museum, the Institute for War, Holocaust and Genocide Studies and the Huygens Institute of Netherlands History.
They photographed the pages, backlit by a flash, and then used image-processing software to decipher the words, which were hard to read because they were jumbled up with the writing on the reverse sides of the pages.
In the passage on sex, Anne described how a young woman gets her period around age 14, saying that it is "a sign that she is ripe to have relations with a man but one doesn't do that of course before one is married."
On prostitution, she wrote: "All men, if they are normal, go with women, women like that accost them on the street and then they go together. In Paris they have big houses for that. Papa has been there."
One of her jokes was this: "Do you know why the German Wehrmacht girls are in Holland? As mattresses for the soldiers."
She also related this joke: "A man had a very ugly wife and he didn't want to have relations with her. One evening he came home and then he saw his friend in bed with his wife, then the man said: 'He gets to and I have to!!!"'
A video shows the text underneath two taped off pages from Anne Frank's diary during a press conference at The Anne Frank Foundation's office in Amsterdam, Netherlands, Tuesday, May 15, 2018. Left standing is the foundation's director Ronald Leopold. Photo by Peter Dejong /AP
Anne wrote her diary while she and her family hid for more than two years during the Second World War. The family went into hiding in July 1942 and remained there, provided with food and other essentials by a close-knit group of helpers, until Aug. 4, 1944, when they were discovered and ultimately deported to Auschwitz.
Only Anne's father, Otto Frank, survived the war. Anne and her sister died in Bergen-Belsen camp. Anne was 15.
After the war, Otto Frank had his daughter's diary published, and it went on to become a symbol of hope and resilience that has been translated into dozens of languages.
The house where the Franks hid was turned into a museum that is one of Amsterdam's most popular tourist attractions.
A collection of pictures in the Anne Frank exhibit at John Polanyi Collegiate in Toronto Friday May 5, 2017. Photo by Craig Robertson /Postmedia Network


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Buzz Aldrin throws first pitch at World Series Game 3
Back in 1969 Buzz Aldrin made history when he stepped foot on the moon, but Friday night, 50 years later, he walked onto the field of Nationals Park to throw out the ceremonial first pitch before Game 3 of the World Series.
The 89-year-old saluted the crowd before taking his place on the mound. He took one "giant leap" towards home plate and blastoff!
His throw meant Houston didn't have a problem as the Astros won 4-1.
by Keneisha Deas / Jan 21, 2020
Huntsville is known for its STEM fields, and highly-regarded space industry. However, some locals say it's our city's art that puts the heart in Huntsville.
"The arts are where our hearts are and so, it's important to nurture that in a community. It enriches all of us," said Learning Quest Instructor Debbie West.
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Discussion in 'Kitchen Chatter' started by Ahorsesoul, Sep 12, 2018.
This is nice. Lately, I barely can figure out grocery shopping and menu planning.
I tried to remember what order we had things in this week.
I ran across my cheat sheet menu ideas. I made it for one of DD's group homes when they were setting up their kitchen.
I like your theme nights Diedra.


Put salsa and tomato juice into food processor bowl or blender container; cover and process 10 to 20 seconds, or until mixed well.
Add 1/2 of the diced cucumber; pulse a few more times.
Stir in lime juice and bell pepper. Season with salt and pepper to taste.
Chill mixture about 1 hour.
Pour into small individual glasses. Top gazpacho with remaining diced cucumber, if desired. Garnish each glass with a fresh lime slice, if desired. Serve with a spoon and tortilla chips, if desired.


From trade to finance, from food to climate, from education to energy, the negative impacts of globalization have affected every part of the world's economies. This report summarizes those impacts, and provides a detailed listing of policy shifts and grassroots initiatives that can move the world towards the local. Backed by the holistic perspective of 'big picture activism', an economics of happiness is taking shape.
Printed copies, available for shipping to North America only, can be purchased from our online shop. The booklet is now also available in Chinese language, to be downloaded below.
The Economics of Happiness Workshop and Toolkit is a do-it-yourself tool for activists and others who want to kick-start effective global-to-local action in their community or within an existing group.
The workshop toolkit is free of charge and can be used by anyone interested in exploring these issues with others. The Toolkit (available in English and Italian).
This short 20-page pamphlet outlines the fundamental features of economic globalisation and localisation, how a shift towards the local might be accomplished, and what it asks of us in terms of action. Produced in conjunction with Green House.
Immediately following the 2015 United Nations Climate Change Conference in Paris, Local Futures released a 16-page action paper entitled Climate Change or System Change?
This discussion guide follows the film, chapter by chapter, expanding on the arguments and pointing to a wealth of resources for further learning, reflection and action. Each chapter begins with a short essay elaborating on the film, followed by a set of suggested discussion questions and activities, a short list of recommended readings, links to related organizations, and links to other learning resources (films, lectures, toolkits, slideshows, etc.). The Discussion Guide and Companion to the Film is an education-for-action resource.
On the surface, California's food system is a vision of abundance and prosperity. But a closer look reveals a range of serious problems, including degraded ecosystems, obesity alongside hunger, an ailing farm economy, appalling farmworker conditions, and a distribution system that favors trade over local needs. Meanwhile, control of the entire food system, from seed to table, is being centralized within a handful of corporate giants. This report by the Local Futures/ ISEC reveals the connections behind these seemingly isolated problems.


My Neighbour Totoro – A Review & Preview!
We're extremely excited to welcome back Reel Steel to The Abbeydale Picture House – after a slew of amazing screenings over 2017 (including The Thing, Alien and Predator, and Evil Dead 2), they're back with something truly special – a 35mm screening of My Neighbour Totoro.
This is one of the first times that full colour film will have been screened in the building since it closed in 1975. We're delighted to be working with The Projected Picture Trust to make this happen. Have a watch of the trailer below, and enjoy a contemporary review from Reel Steel's website to whet your appetite!
The world of "My Neighbour Totoro" is a quiet and peaceful one, utterly benign. The characters that inhabit it are all kind, helpful and endearing while remaining complex enough to invest in. This is a pure example of how narrative doesn't need darkness to create tension or suspense. Ironically, with all the majestic outlandishness the film offers, it shows how the stories of our lives are the most compelling. The heart of this film grows as you watch it, from moment to moment there is so much love between family, friends and nature.
Miyazaki has gone on since the release of this film to create some of the most iconic and endearing films of all animation. From the Oscar winning "Spirited Away" to "Howl's Moving Castle", from "Ponyo" to "The Wind Rises" – My Neighbour Totoro will always be his most pure. It is a film that never fails to make you smile, and if you are new to Miyazaki, there is no better place to start than right here.
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Wayfaring Wanderer: Celebrating my Birthday Hawaiian-style!
Birthdays celebrations, for me, typically include travel, but not solo expeditions. Cody was unable to join me in my most recent crusades, so I went to Oahu, Hawaii sans my 'partner in crime'. The experience was liberating! I can't say that I want to spend future birthdays without being able to share them with Cody, but doing this trip on my own changed from something I wanted to do into something I needed to do.
Where do you start when you have so many different things you want to share? I was thinking, why not begin with one of the most memorable moments of my most recent trip to O'ahu, Hawaii! Not that everything about this trip wasn't memorable, but some things definitely stand out more than others.
While on the island, I did the majority of my sightseeing during the day. At night, I took refuge in a friend's home far beyond the busy cities of Honolulu & Waikiki. As a matter of fact, I didn't really spend too much time in either of those places anyway. She was a gracious hostess by the way. Thank you again for such a wonderful gift :) Amongst other things, she also helped to make my birthday a pretty magical one by accompanying me to the most bodacious party I've ever been to!
I celebrated my 29th at an authentic Hawaiian-style luau this year! Germaine's Luau had the most beautiful backdrop, as well as the best show on the island from what I've heard. The picturesque setting was exactly how I envisioned a Hawaiian-style luau to be, a less than calm breeze blowing through the palm trees, a site situated right next to the ocean which happened to dawn the most breathtaking sunset, and SAND...lots of sand! I ditched my flip flops almost immediately because it was much more fun to walk around barefooted!
Once our bellies were full is when the real fun began! To name a few highlights, they kept us very entertained with the hip shaking hula dancers, funny but slightly humiliating audience participation sequences, and best of all, the "Samoan Fireknife Dance!" Talk about mesmerizing! Holy mama was that a thrilling performance! I had a tough time taking photos of it, so here's a video instead.
The 4 hour long feast for the senses most definitely had all the makings for a delightfully enchanting evening! I would say that anyone going to Hawaii MUST do an old-fashioned luau. Must! The only way my birthday could have been any better was if my main man could have been there to enjoy it with me.
And just so you know that I am not beneath making a fool of myself. Here is a short short clip of me shaking my bon-bon on the main stage!! I have no rhythm, seriously.
Jess, that's indeed VERY special!!! You are such a lucky girl. And oh yes.... happy birthday!
oh wow - so wonderful!!!! I'm so glad you had the most wonderful of birthdays.
This post was well worth the wait! Now you have me dreeeaming of visiting Hawaii... did you see any 5-0's?
I'd love a party like that too, what fun. Oh, happy birthday.
I'm making children's books today. If you want to wander down my road I'm home.
Glad you enjoyed yourself but what about poor Cody at home with only peanut butter and last weeks coffee.Love to both.
What a fabulous birthday!! It'll be hard to top that next year, I suspect.
Found you through a comment you left at Chookooloonks.
Looks like a great birthday party!
Looks like a wonderful birthday! Such a beautiful place!
Your bon bon??? so cute.
Oh man...I'm in heaven, the video and pics...I was serious when I said it never leaves you.
What other place on Earth blankets you in inky black night...starlit nights...fragrant blooms...chirping colourful birds....funky colourful fish....delicious food?????
I will post a photo on my blog for you of the luau I went to...where the dancer pulled me on stage and did his dance with me, hilarious!!!
I'm 39 in January. Yes, feel sorry for me!!!
p.s. did you see the Journey to Jordan link on my site? well??????
Looks amazing. Happy bday too.
That's one memorable birthday celebration you'll remember the rest of your wondrous life! Wish you'll have many more birthdays to come.
happy birthday!! good for you taking a solo. good the soulo.