The readers of the Derby Telegraph newspaper and website have been asked to tell us which inspirational person, past or present, should appear on the city's first Made in Derby walk of fame .
Now we can reveal the names that have been selected!
Their monikers have been put on a series of eight plaques inset in the pedestrianised area between the Intu shopping centre in Albion Street down past the Ram statue and onwards towards Albion Street.
The response from readers was overwhelming and more than 400 nominations were received for just over 200 individuals. Then it was down to a committee, led by Derby Telegraph editor Steve Hall, to reduce that extremely long list down to the names to go on the eight plaques.
Mr Hall said: "Every one of those people nominated would have been worthy of inclusion. Each had an inspirational story. And the scale of their collective achievements was awe-inspiring.
So this is the final selection listed on the order they appear working from the Intu centre down Albion Street and across into Exchange Street.
An MP in Derby for 34 years, Philip Noel-Baker may be best known today for having a school in Alvaston named after him - which is still called Noel-Baker School .
But he also won an Olympic silver medal in the 1500 metres at Antwerp in 1920, "saved" the 1948 London Olympic Games through his dogged lobbying and was awarded a Nobel Peace Prize in 1959 as a "lifelong ardent worker for international peace and co-operation".
In 1977, he was made a life peer as Baron Noel-Baker of the City of Derby, as part of the celebrations surrounding the new status of Derby as a city.
Derby's most famous suffragist. During the First World War, Alice Wheeldon was a fervent anti-war campaigner and sympathetic to conscientious objectors.
She gained notoriety in 1917 after she was charged and found guilty of conspiracy to murder then Prime Minister David Lloyd George, in what has been described since as a "government conspiracy".
Were suffragettes REALLY to blame for setting fire to a Breadsall church?
Alice was sent to prison for ten years but was released on health grounds in late 1918 and died the next year.
Her great granddaughter Chloe Mason has taken up the fight to clear Alice's name, which began almost as soon as she was convicted. Chloe says "history needs to record that what happened to Alice, and her daughter and son-in-law, was a miscarriage of justice".
Hailed as Britian's greatest-ever weightlifter, Louis Martin won four world mid-heavyweight championships, Olympic silver and bronze medals and three Commonwealth titles.
He loved Derby, where he settled after arriving from Jamaica in the 1950s, and eventually set up a series of gyms where he coached upcoming youngsters.
Known the world over as a celebrated artist, Derby Museums is fortunate to house the world's largest collections of works by the homespun 18th century artist Joseph Wright.
Known as Wright of Derby, Joseph was the first professional painter to express the spirit of the Industrial Revolution and his work A Philosopher Lecturing on the Orrery (1766) - which is in the Joseph Wright Gallery at Derby Museum - is probably his most famous painting.
In a tribute to him, Derby College's sixth form centre in Cathedral Road is named after the artist.
The pair were known as the "dynamic duo" during their time in football management - and Derby County was the place where they had their first taste of the big time.
Forever favourites with Rams fans, there was a great outcry when a disagreement with Derby chairman Sam Longson resulted in the pair's departure in the 1973-74 season.
Clough was dubbed as the "greatest manager England never had" and the passion he shared with assistant manager Peter Taylor ensured them success at every level over the years.
Taylor's daughter Wendy Dickinson believes that the pair "will always have a place in the hearts of Derby folk".
For more than 100 years, the name of Rolls-Royce has been synonymous with Derby, after Charles Rolls and Henry Royce set up a factory in Nightingale Road in 1907-08.
Making cars gave way to aero-engine production but the partnership ended when Rolls crashed in July 1910, making him the first Englishman to die in an an air crash.
But Royce, who was made a baronet in 1930, went on to design the Eagle engine during the First World War, which paved the way for huge innovations in aero-engine and plane flight.
After Royce died, his work on the PV12 engine project became the basis for the Merlin engine, which helped to win the Battle of Britain in the Second World War, on Hurricane and Spitfire aircraft.
Attending the theatre in Derby as a young boy was an inspiration to John Hurt, who would go on to be described by director David Lynch as "simply the greatest actor in the world".
Sir John, who was knighted for his services to drama in 2015, was born in Chesterfield and grew up in Shirebrook and Woodville, where his father was a vicar. He was nominated for two Oscars and won four Baftas.
More recently, and until his death, Sir John was patron of Derby arts centre Quad and had also been given an honorary doctorate from the University of Derby, which he described as "more important than any award from Tinseltown".
Known as one of the richest and most influential women in Tudor England, Bess of Hardwick was a close friend of Elizabeth I.
From a family of impoverished landowners, Bess made four strategic marriages, which also saw her have eight children by second husband Sir William Cavendis. Together, they built the Chatsworth Estate .
She was passionate about building and built Hardwick Hall. She found herself frequently staying in Derby where she founded the Shrewsbury Hospital, which was similar to an almshouse for the poor and needy.
Bess is buried in Derby Cathedral but her legacy lives on through her buildings and also the Cavendish family, which still occupies Chatsworth today.
Relatives and descendants of the people being honoured were present to perform the unveiling cermony including Lord Burlington, who is a descendant of Bess of Hardwick and heir to the Chatsworth Estate, Lady Anwen Hurt, widow of Sir John Hurt, Chloe Mason, great granddaughter of Alice Wheeldon, and Richard Martin, son of Louis Martin.
A programme of street entertainment also took place ahead of the ceremony, which involved cloaks draped over the plaques being ceremoniously removed to a shower of celebration confetti.
If that's not enough information for you about these very influential people, then look out for the Made in Derby app, which can be downloaded for free from the Google and Apple stores. That will enable you to treat yourself to more information and even take a selfie with the person using a smartphone and what is called augmented reality.
The use of augmented reality technology in a walk of fame, or similar piece of public art, is believed to be the first in Europe and it will help bring the people commemorated on the plaques to life.
The QR code for the app is contained within the mosaic of the 1.2square metre cast-iron plaques, which were designed by sculptor Tim Clapcott and which were made in Ilkeston .
When scanned with the Made in Derby app, the technology superimposes a computer-generated image on the phone user's view of the real world and provides people with an extra way of learning more about the individuals and their achievements.
Derby Telegraph editor Steve Hall, who first conceived the idea for the Made in Derby walk of fame, and chaired the panel which selected the final people to be honoured, said: "Derby is renowned for its innovation, so we incorporated a feature, which is somewhat ground-breaking.
"Mr Clapcott's collaborator, Arnold Pollock, produced an augmented reality application that will allow smart phone users to bring the plaques to life.
Mr Clapcott said: "I hope the names of the people on the plaques will "inspire Derby people to take a pride in where they live" and "inspire younger people who will see the people on the plaques as role models in their lives".
The Made in Derby title refers to the successful people of Derby and is also a metaphor for the city's industrial heritage and thriving commerce and community today.
The idea is to celebrate famous people who have forged a national or international reputation, great historical figures, Derby as the birthplace of the industrial revolution and Derby now as a business, manufacturing and world class engineering centre.
The final decision as to who to put on the plaques lay with a steering committee, including Mr Hall; John Whitby, Mayor of Derby; John Forkin, managing director Marketing Derby, Helen Wathall, chair of St Peter's Quarter Business Improvement District, Tony Butler, executive director of Derby Museums Trust and Adam Buss, chief executive of Quad.
The £70,000 project cost is being part-funded through a grant from the Local Enterprise Partnership, D2N2.
NB: The app is currently showing a black screen for people using iOS 11.3. This should be resolved when the company that powers the augmented reality software, release an update.


As a social media marketing manager for Awario, I love talking about all things social media. I write a monthly write up focusing on the major news from social media industry as well as explore and analyze social media data on Awario's blog. You can find me on Twitter ranting about Mark Zuckerberg's weird life choices @anna_bredava.


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Category Archives: Featured story
Breaking up…With Your Beach House
July 20, 2005 11:28 pmJoe Concha
"I think the beach scene has jumped the shark," a mid-30s single Hobokenite and Sea Girter told me recently. She was using a TV term that means a show has hit its peak and the plot had become so ridiculous that it is no longer enjoyable; such was the case …
The Teeming Itinerary of Life
June 21, 2005 10:29 pmJoe Concha
What's the hardest thing to do during our time on Earth? a) Score front-row U2 tickets b) Score with either of the protagonists of Mr. and Mrs. Smith c) Score a perfect performance on the balance beam of life d) None of the above Despite being a Bono fan and …
The Missing Season
May 24, 2005 7:56 pmJoe Concha
Back in 2000 I interviewed Jason Priestley upon his move to New York and asked him why he would leave sunny California for the heartless winters of the northeast. "Because in Hollywood," Brandon/Jason explained, "there are four seasons: Oscar Season, Emmy Season, Academy Award season and Golden Globe season. I …

redpajama_set_name: RedPajamaCommonCrawl


text:
TASCHEN Tom Wolfe. The Electric Kool-Aid Acid Test. Photographs by Lawrence Schiller & Ted Streshinsky
In 1964, famed writer Ken Kesey and his band of Merry Pranksters set off across America on a "Transcontinental Bus Tour," headed for the New York World's Fair, drinking (still perfectly legal) LSD-laced orange juice along the way. Kesey's journey, in the company of his Merry Pranksters, lies at the heart of The Electric Kool-Aid Acid Test, an as-if-first-hand account of the group's antics and ethos by Tom Wolfe, wunderkind of the New Journalism movement. Celebrated as a classic of American literature as well as the hippie movement, the text explores both the esoteric experience of hallucinogens and fundamental societal shifts of 1960s America. In this Collector's Edition, signed by Tom Wolfe, an abridged Electric Kool-Aid Acid Test is published in traditional letterpress, with facsimile reproductions of Wolfe's manuscript pages, as well as Ken Kesey's jailhouse journals, handbills, and underground magazines of the period. Interweaving the prose and ephemera are photographic essays from Lawrence Schiller, whose coverage of the acid scene for Life magazine helped inspire Wolfe to write his story, and Ted Streshinsky, who accompanied Wolfe while reporting for the New York Herald Tribune. These photographs-together with those of poet Allen Ginsberg and other photographers who covered the scene-paint a vivid picture of the counterculture world that set Wolfe's scene: acid parties near "capsule corner" in Hollywood, the hippie-filled streets of Haight-Ashbury, the abandoned pie factory the Pranksters called home, and the infamous Acid Tests, Kool-Aid and all. Marking the year of original publication, The Electric Kool-Aid Acid Test is limited to 1,968 signed copies, including: Collector's Edition of 1,768 numbered copies (No. 201-1,968), each numbered and signed by Tom Wolfe, featuring: Silk-screened hardcover with an embossed paper case Letterpress printed text on a natural uncoated paper Facsimile reproductions of Tom Wolfe's manuscript pages and other period ephemera Two Art Editions of 100 copies each (No. 1-200), both signed by Tom Wolfe and with a photographic print signed by Lawrence Schiller.
TASCHEN Tom Wolfe. The Electric Kool-Aid Acid Test. Photographs by Lawrence Schiller & Ted Streshinsky 500€
TSO The Official DVSA Guide to Driving Buses and Coaches 15.08€
TASCHEN Tom Wolfe. The Electric Kool-Aid Acid Test, Art Edition No. 101-200, Lawrence Schiller 'Hollywood Acid Test' 2000€
DUPUIS Lady S - intégrale tome 3 37€
TASCHEN Tom Wolfe. The Electric Kool-Aid Acid Test, Art Edition No. 1-100, Lawrence Schiller 'Me and My Shadow' 2000€


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Warning! Javascript must be enabled to access UpperWine. Please enable this in your browser settings. Thanks!
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2016 Amiral de Beychevelle
The 2nd wine of Beychevelle wine with a primary quality
Red • Bordeaux • Saint-Julien AOC • France • 67% Cabernet Sauvignon, 33% Merlot • 92/100 Wine Enthusiast
Our price per bottle: €47,70
▴▾
2016 Amiral de Beychevelle, Bordeaux, France, Saint-Julien AOP
The name of this wine comes from Jean-Louis Nogaret de la Valette, Admiral of France (FR : Amiral), Governor of Guyenne. An almighty man because, according to the legend, all ships passing the castle had to lower their sails as a sign of allegiance. Under Henry III Beychevelle it was the residence of the Dukes of Epernon. Hence the name Beychevelle, meaning "Drop-Sail" and the emblem of the castle, a ship with a griffin, the guardian of Dionysus' wine crater.
The rigorous selection to which all the great wine vintages are subject, gives birth to this second wine, Amiral de Beychevelle. Matured in the same age-old tradition as that glorious the first wine, it is earlier ready to drink, giving the amateur all the vivacity of youth.
Geology: deep Garonne gravel.
Area: 250 hectares of which 90 are planted with vines.
Average age of vines: 28 years.
Density: 10,000 vines / ha.
Ageing: 18 months in oak barrels, renewed for 50% every year.
The winemaking is traditional.
Technical Details (Download PDF)
Amiral de Beychevelle
Appelation:
Saint-Julien AOC
67% Cabernet Sauvignon, 33% Merlot
Degree of alcohol:
92/100 Wine Enthusiast
Our price per bottle:
Description of Wine
Ruby red with a deep concentration
Nice mix of black and red fruits, pepper, cinnamon and bay leaf. Noble nose!
Powerful attack with great elegance, young tannins with great aging potential, crunchy fruits, spices, dark chocolate, impressive final finesse
Dishes suggestions:
Game, red meat, poultry
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text:
Jean-Michel Bosser, o Jean-Marie Bosser(23 de diciembre 1922 - 6 de diciembre 2013) fue un botánico, e ingeniero agrónomo mauriciano, especialista en orquídeas.

Algunas publicaciones
 2000. pdf Contribution à l'étude des Orchidaceae de Madagascar et des Mascareignes. XXIX. Révision de la section Kainochilus du genre Bulbophyllum. Adansonia 22(2) 167-182

 2000. Bosser JM; D Florens. pdf Syzygium guehoi ( Myrtaceae ), nouvelle espèce de l'île Maurice. Adansonia 22(2) 183-186

 2001. Bosser JM; P Cribb. Trois nouvelles espèces de Bulbophyllum ( Orchidaceae ) de Madagascar. Adansonia 23(1) 129-135 pdf en línea

 2002. Bosser JM. Contribution à l'étude des Orchidaceae de Madagascar, des Comores et des Mascareignes. XXXII. Un Cynorkis nouveau des Comores et un Eulophia nouveau de La Réunion. Adansonia 24(1) 21-25 pdf en línea

 2002. la Croix, I; JM Bosser; PJ Cribb. The genus Disperis ( Orchidaceae ) in Madagascar, the Comores, the Mascarenes & the Seychelles . Adansonia 24(1) 55-87 pdf en línea

 2002. Bosser JM. Une nouvelle espèce de Turraea ( Meliaceae ) des Mascareignes. Localisation de T. thouarsiana et identité de T. casimiriana . Adansonia 24(1) 113-116 pdf en línea

 2002. Bosser JM; J Guého. Deux nouvelles espèces de Pandanus ( Pandanaceae ) de l'île Maurice. Adansonia 24(2) 239-242 pdf en línea[

 2003. Bosser JM; PJ Cribb. Contribution à l'étude des Orchidaceae de Madagascar, des Comores et des Mascareignes. XXXIV. Bathiorchis , nouveau genre monotypique de Madagascar. Adansonia 25(2) 229-231 pdf en línea

 2004. Bosser, JM. Contribution à l'étude des Orchidaceae de Madagascar, des Comores et des Mascareignes. XXXIII Adamsonia 26(1) 53-61 [ en línea]

 2005. Bosser, JM; R Rabevohitra. Espèces nouvelles dans le genre Dalbergia (Fabaceae, Papilionoideae) à Madagascar. Adamsonia 27(2) 209-216 [ en línea]

 2006. Bosser, JM. Contribution à l'étude des Orchidaceae de Madagascar, des Comores et des Mascareignes. XXXV. Description d'un Oeceoclades nouveau de Madagascar, et notes sur trois genres nouveaux pour les Mascareignes. Adamsonia 28(1) 45-54 [ en línea]

 2012. Baider, C; FBV Florens; F Rakotoarivelo; J Bosser; T. Pailler. Two new records of Jumellea (Orchidaceae) for Mauritius (Mascarene Islands) and its conservation status. Phytotaxa 52: 21-28

Libros
 2007. Hermans, J; C Hermans; D Du Puy; P Cribb; JM Bosser. Orchids of Madagascar. Ed. Royal Botanic Kew 398 p. ISBN 1-84246-133-8

Honores

Epónimos

A enero de 2012 posee 305 registros de sus identificaciones y clasificaciones de nuevas especies, en su mayoría pertenecientes a la familia de Orchidaceae.

Véase también
 Anexo:naturalistas y epónimos

Referencias

Enlaces externos

Botánicos de Mauritania
Botánicos de Francia del siglo XX
Agrónomos de Francia
Orquideólogos de Francia
Escritores en francés del siglo XX
Plantas descritas por Bosser

redpajama_set_name: RedPajamaWikipedia


Downsizing the family home? Read this.
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Full details of the change can be found here.
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This week, the StarCraft II roster of team Dead Pixels was involved in several events. This was a great occasion to show strong play and achieve solid results. The least we can say is that we weren't disappointed.
A few days ago, Patience and True participated in a 2v2 tournament organized by BaseTradeTV. This format, quite unusual for the game, had the advantage to show the public something quite different from the standard SC2 competitions. Results wise, the Dead Pixels' pair achieved a nice 2nd place, only losing to Crank and Heart. The series was very close, the Dead Pixels winning the semi-finals but losing the next two BO3 against the same players, who came out as winners of the losers bracket. You will find detailed results here.
The other news of the day is the result of the first match of the SC2ITL, which DigPix played versus Immortals eSports. Patience demonstrated impressive skill and mastery to achieve the first all-kill of the season, setting the final score to 4-0 in favour of the European coalition. Find detailed results of the first playday here.


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Capital gain exemption if amount is deposited in SB A/c transferred to fixed deposit account & no evidence exists to prove the investment of amount in capital gains deposit account account
short Overviwe: Where the amount was initially parked in the capital gains account and later on, the same was transferred to fixed deposit account and no proof or account detail or statement of account was filed by the assessee showing that fixed deposit was in the capital gain scheme, then the addition was restored to the AO for verification and taking decision afresh about claim of exemption under section 54. Further, mere making of an application for allotment of a house with any Housing Board was not sufficient to claim exemption under section 54.
AO had made an addition on account of disallowance under section 54 by observing that the amount was transferred to STDR A/c and no evidence was there that the amount was invested in capital gains account. Further, AO had also made an addition of the amount advanced to West Bengal Housing Board under section 54 as no evidence was filed that this amount was invested in capital gains account. Assessee contended that merely because no allotment was made to the assessee, AO had denied the exemption under section 54.
It is held that For claiming exemption under section 54, the assessee was required to deposit before furnishing the return of income, in any bank or institution as may be specified by the Central Government in Official Gazette in the capital gains account. In the instant case, amount was deposited in SB A/c and then it was transferred to fixed deposit account but no proof or account detail or statement of account was filed by the assessee showing that fixed deposit was in the capital gain scheme, which could enable the assessee for claiming the exemption under section 54. Therefore, the addition was restored to the AO for verification and taking decision afresh about the claim of exemption under section 54. Further, mere making of an application for allotment of a house with any Housing Board was not sufficient to claim exemption under section 54.
Decision: Partly in assessee's favour.
Referred: R. Vidhyadharan v. Dy. CIT (2013) 131 ITCL 378 (Coch) : 2013 TaxPub(DT) 0748 (Coch-Trib).
Income Tax Act, 1961, Section 10(1)
Agricultural income—Exemption under section 10(1)—Allowability—Assessee failed to produce evidence as to the deposits in the bank with regard to sale proceeds of agricultural income
Conclusion: Where there was no evidence to establish that the assessee had sold the agricultural land or had stopped the agricultural operations and where the Revenue had also not placed any positive material to disbelieve the agricultural income claimed by the assessee, the addition made by AO on disallowance of agricultural income could not be sustained.
AO made disallowance of agricultural income as the assessee could not produce evidence as to the deposits in the bank with regards to sale proceeds of agricultural income. Assessee contended that in the previous and subsequent assessment years, the agricultural income has been accepted by the department in the case of the assessee, therefore, following the rule of consistency no addition would be called for in regard to agricultural income. Held: There may be various reasons to park the fund out of agricultural income in the bank or in hand to meet further expenditure for this purpose. It was not the case of the revenue that similar amount of agricultural income should be reflected in the bank account to prove the agricultural income. Further, there was no evidence to establish that the assessee had sold the agricultural land or had stopped the agricultural operations and as the Revenue had also not placed any positive material to disbelieve the agricultural income claimed by the assessee, therefore, the addition made by AO could not be sustained.
Decision: In assessee's favour.
Referred: Radhasoami Satsang v. CIT (1992) 193 ITR 321 (SC) : 1992 TaxPub(DT) 0858 (SC).
IN THE ITAT, RANCHI BENCH
CHANDRA MOHAN GARG, J.M. AND LAXMI PRASAD SAHU, A.M.
Dr. Jaya Narayan Naik v. Jt. CIT
ITA No. 250/Ran/2014
Assessee by: Taraknath Jaiswal Adv. & Akshaya Ringasia, Adv
Revenue by: P.K. Mondal, Addl. Commissioner of Income Tax (Departmental Representative)
This is an appeal filed by the assessee against the order of the Commissioner (Appeals)-Dhanbad dt. 7-3-2014 for the assessment year 2010-2011.
2. Ground No. 1(A) & (B) reads as under:
"(A) That on fact and under the circumstances of the case, the Commissioner (Appeals) was clearly wrong in holding that the assessee was not entitled exemption of ₹ 29 lacs under section 54 of the Act by rejecting the claim of the assessee to have deposited ₹ 26 lacs in capital gain deposit account and ₹ 3 lacs with West Bengal Housing Board."
(B) That the Commissioner (Appeals) was not justified while ignoring the direct evidence of the capital gain deposit account and application money with West Bengal Housing Board."
3. Apropos this ground, learned authorised representative submitted that the assessing officer has made addition on account of disallowance of ₹ 26,00,000 under section 54 of the Act by observing that the amount was transferred to STDR A/c and no evidence was there that the amount was invested in capital gains account.
The Commissioner (Appeals) confirmed the addition without any basis and discarding the sustainable evidence filed by the assessee i.e. certified issued from the bank. Learned Counsel for the assessee submitted that the very addition made by the assessing officer and confirmed by the Commissioner (Appeals) may kindly be deleted.
4. Learned authorised representative also submitted that the assessing officer has made addition of ₹ 3,00,000 under section 54 of the Act by observing that this amount was advanced to West Bengal Housing Board and no evidence was filed that this amount was invested in capital gains account. Learned Counsel vehemently pointed out that merely because no allotment was made to the assessee, the assessing officer denied the exemption under section 54 of the Act and the Commissioner (Appeals) also confirmed the same without any basis.
5. Replying to above, learned Departmental Representative drew our attention towards paragraph 3 &
3.1 of the first appellate order and submitted that no copy of capital gains account or STDR was filed by the assessee showing that the fixed deposit was made by the assessee in the capital gains account scheme and certificate was dubious and, therefore, the authorities below were right in denying the exemption of ₹ 26 lakhs under section 54 of the Act. Learned Departmental Representative referred to the decision of Cochin Bench of the Tribunal in the case of R. Vidhyadharan v. Dy. CIT, (2013) 131 ITCL 378 (Coch) : 2013 TaxPub(DT) 0748 (Coch-Trib), wherein, it was held that the deposit of money in fixed deposit does not fulfil the requirements of capital gains scheme. The deposits should be made in the specific capital gains scheme. Therefore, the assessing officer was right in denying exemption under section 54 of the Act and the Commissioner (Appeals) was right in confirming the same.
6. On careful consideration of rival submissions, we are of the considered view that for making claim of exemption under section 54 of the Act, the assessee is required to deposit before furnishing the return of income, in any bank or institution as may be specified by the Central Government in Official Gazette in the capital gains account. From the certified issued by Branch Manager, State Bank of India, it is discernible that the assessee on 27-3-2010, deposited ₹ 26 lakhs in capital gains but the same was transferred to fixed deposit STDR account No.31110760825. The Commissioner (Appeals) specifically asked the assessee to submit copy of STDR account but the same was not filed which could establish that the fixed deposit was in the capital gains account. The certificate issued by the Bank and reproduced verbatim by the Commissioner (Appeals) at page 3 is self-contradictory, which reveals that the amount was deposited in SB A/c and then it was transferred to fixed deposit account No.31117783705 but no proof or account detail or statement of account was filed by the assessee before the authorities showing that fixed deposit was in the capital gain scheme, which could enable the assessee for making the claim of exemption under section 54 of the Act.
However, it is not disputed that the amount was initially parked in the capital gains account and later on the same was transferred to fixed deposit account. No details of the same were furnished before us at the time of hearing. Hence, we set aside the addition of ₹ 26 lakhs to the file of the assessing officer to verify once again whether the deposit of money of ₹ 26 lakhs in bank account fulfil the requirement of section 54 of the Act.
Accordingly, this part of ground is restored to the file of the assessing officer for verification and decision afresh about claim of exemption under section 54 of the Act.
Hence, Ground No. 1(A) is allowed for statistical purposes.
7. So far as remaining amount of ₹ 3 lakhs is concerned, undisputedly, the assessee issued a cheque to West Bengal Housing Board alongwith application for allotment of house, but the same was not allowed and no allotment was made to the assessee. In our humble understanding, the provisions of section 54 of the Act making an application for allotment of a house with West Bengal Housing Board or any other Housing Board is not sufficient to claim exemption under section 54 of the Act. Therefore, the authorities below are right in dismissing the claim of exemption under section 54 of the Act pertaining to claim of ₹ 3 lakhs. Hence, Ground No. 1(B) is dismissed.
8. Ground No.3 of appeal reads as under:
" That on the facts and circumstances of the case, the Commissioner (Appeals) is unjustified and unlawful in confirming the order of the assessing officer in making addition of ₹ 5 lakhs on account of foreign trip."
9. Learned authorised representative of the assessee submitted that the assessing officer as well as the Commissioner (Appeals) was not right in confirming the addition of ₹ 5 lakhs on account of foreign trip. Learned Counsel submitted that the assessee made foreign trip to Vietnam on the invitation of Vietnam National Heart Association and to M/s. Diagnosearch Life Sciences (P.) Ltd., UAE, respectively and foreign trips were made during the year were not personal in nature and, therefore, there was no question of disclosing any expenditure of such tour. Therefore, the assessing officer was not justified in disallowing the same which is liable to be deleted.
10. Replying to above, learned Departmental Representative took us through the relevant part of the assessment order para 4.2 and first appellate order and submitted that on the inspection of passports by the DDIT (Inv.), Kolkata, it was revealed that the assessee visited on the invitation of Vietnam National Heart Association and another trip to UAE on the invitation of Diagnosearch Life Sciences (P.) Ltd., and the invitation letter does not mention that expenses for travel and stay would be paid for by the invitee. Learned Departmental Representative vehemently pointed out that another certified by one Gajendra Sharma, Controller, Finance & Account of M/s. Diagnosearch Life Sciences (P.) Ltd., has no authority to issue and verify that the expenses for travel, visa and hotel accommodation were borne by Cardiaokine Inc. Learned Departmental Representative strenuously submitted that the appellant does not have any evidence in his possession to show that expenses were borne by somebody else and the expenses were incurred in the foreign trip for pleasure of the family members and not disclosing the expenses in the books of account clearly establish that the same is undisclosed income which is taxable under section 69C of the Act. Learned Departmental Representative submitted that section 37(1) of the Act clearly provide that the business expenditure or personal expenses are inadmissible in providing freebees to medical practitioner by Pharmaceutical and allied health sector industry. He also referred to CBDT Circular No. 4/2012 dt. 1-8-2012. Lastly, learned Departmental Representative submitted that the claim may kindly be dismissed.
11. On careful consideration of rival submissions, we are of the considered view that neither before the lower authorities nor before this Bench, the assessee has filed any cogent and reliable evidence to show that the expenses incurred in Vietnam and UAE tour were borne by the host
The CBDT Circular No.5 /2012 dt. 1-8-2012 clearly provides that the expenses incurred in providing freebees to medical practitioner by Pharmaceutical and allied health sector industries and inadmissible expenses. In the present case, admittedly, the assessee made foreign tour to Vietnam and UAE during the relevant financial period and do not show or procure any expenses incurred towards such foreign trips. Therefore, the authorities below were right in making addition under section 69C of the Act treating the same as undisclosed expenditure of the assessee during the relevant financial period. Accordingly, Ground No.2 of appeal is dismissed.
12. Ground No.3 of appeal reads as under:
"That on the facts and circumstances of the case, the Commissioner (Appeals) is unjustified and unlawful in confirming the order of the assessing officer in making the addition of ₹ 14,50,000 of share of agricultural income. Though the addition made by the assessing officer is based on highly dubious and flimsy ground which does not carry any merit in the eye of law."
13. Learned Counsel for the assessee submitted that the assessing officer as well as the Commissioner (Appeals) are not justified in disallowing the agricultural income. He submitted that in the previous assessment years i.e. 2005-06 to 2007-08, 2010-11 and subsequent assessment year 2016-17, the agricultural income has been accepted by the department in the case of the assessee. He also submitted that in the assessment year 2016-17, the assessing officer after verifying the paternal agriculture income has accepted the claim of the assessee in his Order dt. 4-12-2018. He also produced an order under section 154 read with section 143(3) of the Act dt. 11-4-2019 for the assessment year 2016-17 in the case of the assessee and submitted that after considering the contract notes related to future and option, details of paternal agriculture income received from the father and details regarding loans received, sundry creditors and fee receivable observed that the claim of the assessee is found to be correct and no addition is called for in regard to agricultural income. Therefore, rule of consistency should be followed. For this proposition, he relied on the decision of Hon'ble Supreme Court in the case of Radhasoami Satsang v. CIT (1992) 193 ITR 321 (SC) : 1992 TaxPub(DT) 0858 (SC).
14. Replying to above, learned Departmental Representative submitted that after thorough enquiry, the assessing officer has made the addition and learned Commissioner (Appeals) was justified in confirming the same. He submitted that as against the agricultural income claimed by the assessee, the assessee could not evidence the deposits in the bank with regards to sale proceeds of agricultural income. Hence, the addition deserves to be confirmed.
15. On careful consideration of the rival submissions, we find that similar agricultural income has been accepted by the department in assessment years 2005-06 to 2007-08, 2010-2011 and subsequent assessment year 2016-17. The departmental authorities have also not doubted the holding of agricultural land of 45 acres in the name of the father of the assessee and only disbelieved the income of ₹ 14,50,000 towards agricultural income as the same was not reflected in the bank account of the assessee.
There may be various reasons to park the fund out of agricultural income in the bank or in hand to meet further expenditure for this purpose. It is not the case of the revenue that similar amount of agricultural income should be reflected in the bank account to prove the agricultural income. There was no evidence to establish that the assessee has sold the agricultural land or that the assessee has stopped the agricultural operations. The Revenue has not placed on record any positive material to disbelieve the agricultural income claimed by the assessee, therefore the addition of ₹ 14,50,000 cannot be sustained. Hence, we set aside the orders of lower authorities and direct the Assessing officer to delete the addition of ₹ 14,50,000 and allow this ground of the assessee.
16. In the result, appeal of the assessee is partly allowed.
No addition can be be made on hypothetical basis: ITAT Delhi
Karnataka High Court allowed changes in GSTR 3-B returns for the months of July 2017 and March 2018
Who is entitled for TDS credit when the TDS is done in the name of the Partner and the Property is owned by firm
IT Judgement, other topic
Alternative remedy is not bar to jurisdictional issue through writ: Supreme Court
Sales tax subsidy is a capital receipt: ITAT Mumbai
Benefit of Circular 183/15/2022-GST dated 27-Dec-2022 resolving the ITC mistmatches between GSTR 3B and GSTR 2A applies to FY 2019-20 also: Karnataka High Court
GST, IT Judgement
Delayed filing of GSTR 1/3B & Denial of ITC vis a vis Principal of Natural justice and was violation of Article 14 of the constitution of India.
ITAT can not pass an order in any manner it likes
CBDT has granted a further extension of timelines to comply with provisions of section 54 to 54GB.
Sec. 80P deduction can't be denied to the assessee merely on reason that it didn't file return of income: ITAT
Additions framed on account of alleged cash receipts not valid where no witnesses to such payments are available to testify & where based solely on a statement that some payments were made
Additional ground not raised before the CIT could be raised before the Tribunal: Calcutta HC
Science has not yet invented any instrument to test the reliability of the evidence placed before a Court or Tribunal- Supreme Court in CIT Vs. Durga Prasad More
If the cash sales and receipts are duly supported by relevant bills which were produced in the course of assessment proceedings, addition U/s 68 is unwarranted
No new material or facts came to the knowledge of the assessing officer- Reopening is invalid
Foreign tax credit cannot be denied merely due to delay in filing of Form 67: ITAT
Reopening on the same set of facts which was available earlier is invalid: Calcutta High Court
Short Overview of the Circular No. 183 to 188 issues by CBIC


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Takisha Lamen Frost was born a native of Elizabeth City North Carolina to her mother Rosa Lee Brothers Frost and the late Norman Curlin Frost in September of 1980. At an early age, her love of music would be inspired by her family who were all musically gifted. One of her greatest musical experiences was when her father took her to see National Recording Artist and Grammy Award winner Shirley Caesar, on the campus of Elizabeth City State University. Who knew that on these grounds her love for music would be nurtured to help navigate her journey ahead. In May of 1994, she began her high school experience at Northeastern High School. It was here where she participated in the marching band and was inducted in the National Honors Society. While at Northeastern, her creativity was sparked with the composition of her first song entitled, "Unrequited Blues." After she graduated from high school in 1998, Takisha enrolled in Elizabeth City State University later that same year. This would be the heart of her experience with music. Early on she would be introduced to the late great Dr. Floyd L. Robinson, former head of the Music Department and Director of Bands. She auditioned for a full band scholarship with Dr. Floyd L. Robinson in which she successfully accomplished. Under his tutelage, her passion for percussion and music grew and expanded. While under his continued mentorship, Takisha flourished in the following organizations: Elizabeth City State University Marching Sound of Class Band, P.O.I.S.O.N. Drumline, Elizabeth City State University Symphonic Band, and Elizabeth City State University Percussion Ensemble. She also wrote and produced multiple songs for various University Productions that are still archived today. One of her most notable studio projects was the recording session with her family, The Gospel Innovations in 1999. In addition to her musical and production experience, Takisha became an initiate into the Delta Chi Chapter of Delta Sigma Theta Sorority Inc. in the Spring of 2000. Later in the spring of 2002, Takisha graduated from Elizabeth City State University with a Bachelor of Science Degree in Music Industry Studies with a concentration in Music Business Administration. All of these multitextured musical experiences led to her first live recording, affectionally named, "The Reunion: Loungin' Out with Frost, Family, and Friends" in July of 2017. This production would lead her to the present endeavor as the host of the "The LOFF: Loungin' Out with Frost and Friends" Radio show on LJDN Radio.
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