House on the Hillside / Benavides & Watmough arquitectos

first_img “COPY” Projects ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/638840/casa-en-la-ladera-ii-benavides-and-watmough-arquitectos Clipboard Houses Year:  House on the Hillside / Benavides & Watmough arquitectosSave this projectSaveHouse on the Hillside / Benavides & Watmough arquitectos Save this picture!© Stella Watmough+ 18 Share 2011 Year:  2011 “COPY”center_img Architects: Benavides & Watmough arquitectos Area Area of this architecture project CopyHouses•Santiago de Surco, Peru ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/638840/casa-en-la-ladera-ii-benavides-and-watmough-arquitectos Clipboard Peru House on the Hillside / Benavides & Watmough arquitectos Contractor:Ing. Javier. del Rio
Structure:Ing. A. Blanco BlascoSanitary:Ing. J. Gamboa SánchezElectrical:Ing. J. Alvarado OyarcePlot Area:1,500m2
Architects In Charge:Alfredo Benavides Fett, Cynthia Watmough V.City:Santiago de SurcoCountry:PeruMore SpecsLess SpecsSave this picture!© Renzo RebagliatRecommended ProductsEnclosures / Double Skin FacadesIsland Exterior FabricatorsCurtain Wall Facade SystemsEnclosures / Double Skin FacadesFranken-SchotterFacade System –  LINEAEnclosures / Double Skin FacadesRodecaRound Facade at Omnisport Arena ApeldoornEnclosures / Double Skin FacadesAlucoilStructural Honeycomb Panels – LarcoreText description provided by the architects. The project is located on the hills of Casuarinas, in the Surco district. Steep slopes, partially made of rock and a 270 degrees view of the city of Lima, characterize this area.
Save this picture!SectionBecause of these, we decided to locate the first level platform ten meters high regarding the access roundabout to free the sight of the immediate rooftops of neighboring houses.Save this picture!© Michelle LlonaAs a design strategy we decided to have a stone foundation for the exposed concrete house to pose on it. A vehicular ramp was projected to parking level, and in order to free 200 square meters of occupied area, we roofed the ramped with a slab of reinforced concrete and a roof garden. By becoming a ramp-tunnel, we left every certain space a skylight in the garden for lighting and ventilation.Save this picture!Floor PlanThe Project starts generating terraces towards the street, containing in one of these a living room for young people.
 On the floor plans the house has an “H” form. A strategy was to locate the two bars of the “H” in parallel to the boundaries of the terrain.Save this picture!© Renzo RebagliatA volume connects in a closed way the two shaped bars, closed on the first level and open on the second level. Another strategy was to visually connect the house with the view of the city of Lima and the natural cut of the hill at the back. In general the entire volume of the house can be indoors or outdoors without shelter or additional ceilings added to the project. The interest of the owner in astronomy gave us the idea to create an open courtyard on the second floor which is accessed for stargazing.Save this picture!© Renzo RebagliatProject gallerySee allShow lessSteven Holl Breaks Ground on Maggie’s Centre Barts in LondonUnbuilt ProjectCarsten Höller’s “Decision” (Including the 4-Story-High “Isometric Slides”) Opens at…Architecture News Share CopyAbout this officeBenavides & Watmough arquitectosOfficeFollowProductConcrete#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureHousesSantiago de SurcoPeruPublished on June 10, 2015Cite: “House on the Hillside / Benavides & Watmough arquitectos” [Casa en la ladera-II / Benavides & Watmough arquitectos] 10 Jun 2015. ArchDaily. Accessed 11 Jun 2021. ISSN 0719-8884Browse the CatalogVentilated / Double Skin FacadeTechnowoodClick Façade SystemWindowsMitrexSolar WindowMetal PanelsAurubisOxidized Copper: Nordic BrownAcousticKvadrat AcousticsAcoustic Panel System in AMOREPACIFIC HeadquartersStonesCosentinoSilestone® Surfaces – Loft SeriesWoodLunawoodThermo Timber and Industrial ThermowoodLightsLouis PoulsenOutdoor Lighting – Flindt PlazaTiles / Mosaic / GresiteLove TilesPorcelain Tiles – NestAluminium CompositesMetawellAluminum Panels for Interior DesignMetallicsRHEINZINKZinc Roof Systems – Double Lock Standing SeamStoolsWilkhahnOffice Stool – Aline-SBulbs / Spots / Wall LightsUniosHorticultural Luminaire – Kobe FloMore products »Save世界上最受欢迎的建筑网站现已推出你的母语版本!想浏览ArchDaily中国吗?是否翻译成中文现有为你所在地区特制的网站?想浏览ArchDaily中国吗?Take me there »✖You’ve started following your first account!Did you know?You’ll now receive updates based on what you follow! Personalize your stream and start following your favorite authors, offices and users.Go to my stream Area:  1192 m² Year Completion year of this architecture project ArchDailylast_img read more

House Chapeau / Wirth Architekten

first_imgShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/880687/house-chapeau-wirth-architekten Clipboard Architects: Wirth Architekten Area Area of this architecture project Projects ArchDaily Houses “COPY” Save this picture!© Christian Burmester+ 22 Share “COPY” 2017 CopyHouses, Extension•Bremen, Germany Germanycenter_img Photographs:  Christian Burmester Manufacturers Brands with products used in this architecture project Year:  CopyAbout this officeWirth ArchitektenOfficeFollowProductsSteelConcrete#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureHousesRefurbishmentExtensionBremenGermanyPublished on October 09, 2017Cite: “House Chapeau / Wirth Architekten” 09 Oct 2017. ArchDaily. Accessed 11 Jun 2021. ISSN 0719-8884Browse the CatalogWoodTechnowoodPergola SystemsWindowsMitrexSolar WindowMetal PanelsAurubisPatinated Copper: Nordic Green/Blue/Turquoise/SpecialCommunications2NIntercom – 2N® IP BaseSkylightsLAMILUXGlass Skylight FE Pyramid/HippedConcreteKrytonCrystalline Waterproofing – KIMWood Boards / HPL PanelsBruagWall Cladding – MDF Perforated PanelsStonesMikado QuartzQuartz Slab – ClassiqueFloorsFranken-SchotterFlooring Panels – Dietfurt LimestoneWindowspanoramah!®ah! CornerFittingsSaliceStorage Accessories – Excessories, Pull- outArmchairs / Couches / Futons / PoufsEmuSeating System – TamiMore products »Save世界上最受欢迎的建筑网站现已推出你的母语版本!想浏览ArchDaily中国吗?是否翻译成中文现有为你所在地区特制的网站?想浏览ArchDaily中国吗?Take me there »✖You’ve started following your first account!Did you know?You’ll now receive updates based on what you follow! Personalize your stream and start following your favorite authors, offices and users.Go to my stream Photographs Manufacturers: JUNG, YtongCity:BremenCountry:GermanyMore SpecsLess SpecsSave this picture!© Christian BurmesterRecommended ProductsWoodAccoyaAccoya® CanalsCoffee tablesBoConceptMadrid Coffee Table AD21Panels / Prefabricated AssembliesULMA Architectural Solutions3D Facade Panel A young family wanted to create an open living space in their traditional Bremen row house, but the existing rooms were too small to accommodate both kitchen and living room. Solution? Adding a new story. The original building acquired a new “hat”. The extension gives a nod to the historic structure by nesting the roof angles to each other. Save this picture!© Christian BurmesterAnd as the house is located on a corner, the new windows were positioned to grant a direct view to the church just opposite.  Save this picture!BeforeSave this picture!ElevationsSave this picture!© Christian BurmesterSave this picture!SectionThe upper gallery also allows the family to observe the street below while providing the passers-by a new interpretation of the building – a dialogue if you will between the inside and the outside, and between the new and old. The smooth transition from the original to the addition has become a point of reference for the whole neighborhood.  Save this picture!© Christian BurmesterProject gallerySee allShow lessBIG’s LEGO House Photographed by Laurian GhinitoiuArchitecture NewsGood News SketchUp Users! This Free Tool Eases the Pain When Using Revit is an Absol…Articles Share Area:  235 m² Year Completion year of this architecture project House Chapeau / Wirth Architekten House Chapeau / Wirth ArchitektenSave this projectSaveHouse Chapeau / Wirth Architekten ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/880687/house-chapeau-wirth-architekten Clipboardlast_img read more

Studio Nencini / Alder Brisco

first_img Thom Brisco United Kingdom Studio Nencini / Alder Brisco Photographs Architects: Alder Brisco Area Area of this architecture project Houses Save this picture!© Nick Dearden+ 21Curated by Paula Pintos Share Lead Architect: Year:  Projects ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/946877/studio-nencini-alder-brisco Clipboard CopyAbout this officeAlder BriscoOfficeFollow#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureHousesRefurbishmentExtensionNorwichEnglandOn FacebookUnited KingdomPublished on September 03, 2020Cite: “Studio Nencini / Alder Brisco” 03 Sep 2020. ArchDaily. Accessed 10 Jun 2021. ISSN 0719-8884Browse the CatalogAluminium CompositesTechnowoodHow to Design a Façade with AluProfile Vertical ProfilesGlassMitrexSolar GreenhouseMetal PanelsAurubisOxidized Copper: Nordic BrownDoorsEGGERWood Laminate Doors in Molecular Plant Science InstituteStonesCosentinoSurfaces – Silestone® Nebula SeriesWall / Ceiling LightsLouis PoulsenLamp – LP RiplsWood Boards / HPL PanelsBruagRoom Dividers – Partition Wall MDFStonesNeolithSintered Stone – Mar del PlataWindowspanoramah!®ah! SecurityPanels / Prefabricated AssembliesULMA Architectural SolutionsMIS Facade PanelCarpetsFabromont AGTextile Floor Covering – Orbital® 07 COLORpunkt®LightsNorka lightingLuminaire – BelfastMore products »Save想阅读文章的中文版本吗?尼西尼工作室 / Alder Brisco是否翻译成中文现有为你所在地区特制的网站?想浏览ArchDaily中国吗?Take me there »✖You’ve started following your first account!Did you know?You’ll now receive updates based on what you follow! Personalize your stream and start following your favorite authors, offices and users.Go to my stream “COPY” 2020 Structural Engineer:Matthew WoodCity:NorwichCountry:United KingdomMore SpecsLess SpecsSave this picture!© Nick DeardenRecommended ProductsResidential ApplicationsFastmount®Heavy Duty Panel Fastener at ‘Sandboxes’ HouseResidential ApplicationsCymat Technologies Ltd.Hudson Valley Home, USA – Alusion™ Stabilized Aluminum FoamWoodTechnowoodPergola SystemsWoodSculptformTimber Click-on BattensText description provided by the architects. Walking the edge of Norwich’s leafy Golden Triangle you might glimpse, propped atop a brick garden wall, a ribbon of white wooden windows that light the studio of illustrator and educator Peter Nencini. Having first approached the architect Thom Brisco at the end of 2016, Peter and his partner, the designer-maker Sally Nencini, proposed a reworking of their home to form new spaces for making, cooking, and eating.Save this picture!© Nick DeardenSave this picture!© Nick DeardenThe house was built on Mount Pleasant in the 1860s, eventually forming part of the city’s Newmarket Road Conservation Area, with its local listing noting its street-fronting façade of Suffolk White bricks and the contrasting Norfolk Reds of its side and rear elevations. Throughout the twentieth century, a two-storey side-wing gathered garage and kitchen extensions with adjoining pantry and utility rooms but arriving in 2013, with the kitchen a centre of their family life, the Nencini’s found the space landlocked beyond the reach of the beautiful gardens once cultivated by the plant geneticist who lived there before them. At the same time, the garage was suffering from subsidence, and large cracks reached through its roof and façade. With growing children and two artists producing work within the house, the family recognised the potential for this cluster of tight cellular spaces to provide a new art studio and kitchen-dining space.Save this picture!© Nick DeardenSave this picture!Ground floor planSave this picture!© Nick DeardenThe proposal springs from an appreciation of the area’s pattern of enclosure that twins open driveways at the front with tall-walled gardens to the rear. With an aim to strengthen this character, the creaking garage has been replaced by a studio with its front elevation pressed back to complete the plot’s Victorian brick walling through which a new arched gateway gives access to the garden beyond. The front face of the garden wall is built in reclaimed white brick whilst the studio’s side elevation and the wall’s rear face use a reclaimed red. The clearance of a series of internal walls and partitions creates an open link between the studio and an enlarged kitchen but the retention of a small utility room alongside the fabrication of a steep wooden staircase compresses this connection ensuring each may feel occupied with a degree of independence. New openings formed in the rear façade and flank wall offer long views through the house to the gardens. Save this picture!© Nick DeardenAlongside this reformation of the plan, ran an extensive application of new linings and thermal insulation that extends to the newly spruce-lined mezzanine. Thought to have once been a maid’s quarters, at some time blocked off from access, this room has been reconnected to the body of the house through the partial removal of its floor and the addition of a short doorway. The result lends a double-height volume to the studio, reinstates a secondary route of vertical circulation, and forms what is imagined to become a small daylit library. Rising above, just as the stair drops below, the mezzanine appears as if a clearance amongst the varied joists and decks of the ceiling. A collage of timbers old and new, this continuous realm of wood becomes the roof, platform, lining, and mullion, reaching the street-facing façade to rest atop the garden wall whilst permitting the stable north light the studio requires. Taking on the proportions of the individual Victorian panes adjacent, the new facades, and rear folding doors are topped by ribbons of fixed lights and beaded panels with which the frames of the fenestration below hold the rhythm. Save this picture!© Nick DeardenThe kitchen cabinetry is conceived as an autonomous figure come to nestle in its sheltered corner. Its adoption of a simple repetitive module and punched pull emerged from conversations between client and architect about the elegant economy of the Frankfurt kitchen designed by Margarete Schutte-Lihotzky in the 1920s. Beyond completion of the contract works, Peter has continued to work on the space by fabricating the studio work surfaces and shelving, designing a bespoke plywood storage system within a readily available racking kit. Today, the kitchen is once again at the heart of family life whilst the studio is readied for new illustration, collage, and ceramic works.Save this picture!© Nick DeardenProject gallerySee allShow lessArchitects and Designers Urge Action on Healthier Policy PrioritiesArticlesThe Challenges and Opportunities of Urban Regeneration in Gentrified Areas of ChinaArticles Share Studio Nencini / Alder BriscoSave this projectSaveStudio Nencini / Alder Brisco CopyHouses, Extension•Norwich, United Kingdom Manufacturers: Ikea, Blu, Dyke & Dean, King & Company, Microstation, Naked Doors, urban cottage industries ArchDaily Contractor: King & Company Area:  65 m² Year Completion year of this architecture project ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/946877/studio-nencini-alder-brisco Clipboard “COPY” Photographs:  Nick Dearden Manufacturers Brands with products used in this architecture project last_img read more

Indiana Lawmaker Behind Effort to “REIN” in Regulations

first_imgHome Indiana Agriculture News Indiana Lawmaker Behind Effort to “REIN” in Regulations Facebook Twitter Republicans in the House of Representatives have tried for six years to advance a bill requiring Congressional approval for any new administrative rule projected to cost the economy more than $100 million annually. That same legislation failed three times in the Senate. Indiana Republican Todd Young is the newest Senate member to get behind the idea. He authored a bill as a member of the House, before winning a Senate seat in the recent election. The Regulations from the Executive in Need of Scrutiny (REINS) Act passed the House last week on a 237-187 vote.One amendment to the bill would require agencies to repeal existing rules to offset any expected costs of new rules. Another amendment would peg the $100 million impact number to inflation. Senator Rand Paul joined 23 other Senators in introducing a similar bill in the Senate, but Democrats are expected to block the bill there.Source: NAFB News Service Indiana Lawmaker Behind Effort to “REIN” in Regulations Previous articleSouth Korea Agrees to U.S. Egg ImportsNext articleIndiana Farm Bureau Competitors Place in Top 10 in National Contests Hoosier Ag Today SHARE By Hoosier Ag Today – Jan 10, 2017 SHARE Facebook Twitterlast_img read more

Two people killed in Co Derry car crash

first_imgNews Pinterest Further drop in people receiving PUP in Donegal Facebook Facebook Gardai continue to investigate Kilmacrennan fire Previous articleBrother of man who will lead Orange Order parade today in Rossnowlagh accused of cultivating cannabisNext articleHarps blow 2 nil lead in 2-2 draw with Cobh News Highland WhatsApp Pinterest Google+ Google+ 75 positive cases of Covid confirmed in North center_img WhatsApp Two people have died following a car crash in Kilrea in County Derry.Shortly after 3.30am this morning, police received a report of a blue BMW car on fire in the Agivey Road area.Following the attendance of emergency services it was determined that the vehicle had been involved in a road traffic collision.The Agivey Road remains closed and police have appealed for information. Twitter Twitter 365 additional cases of Covid-19 in Republic By News Highland – July 6, 2013 Main Evening News, Sport and Obituaries Tuesday May 25th RELATED ARTICLESMORE FROM AUTHOR Two people killed in Co Derry car crash Man arrested on suspicion of drugs and criminal property offences in Derry last_img read more

Tax Residency In The Time Of COVID – What Does The Supreme Court Ruling In Gaurav Baid v. Union Of India Mean For NRIs?

first_imgColumnsTax Residency In The Time Of COVID – What Does The Supreme Court Ruling In Gaurav Baid v. Union Of India Mean For NRIs? Anandapadmanabhan Unnikrishnan28 Feb 2021 8:05 PMShare This – xIn 1885, a lady born and domiciled in Australia visited England with her mother and sister. Four-months after her arrival, she was certified as of unsound mind and thereafter, until her death fifty-four years later, she remained in England and did not recover. Fifteen years prior to her death, however, the receiver of her estate had been authorized by an English Court to concur in…Your free access to Live Law has expiredTo read the article, get a premium account.Your Subscription Supports Independent JournalismSubscription starts from ₹ 599+GST (For 6 Months)View PlansPremium account gives you:Unlimited access to Live Law Archives, Weekly/Monthly Digest, Exclusive Notifications, Comments.Reading experience of Ad Free Version, Petition Copies, Judgement/Order Copies.Subscribe NowAlready a subscriber?LoginIn 1885, a lady born and domiciled in Australia visited England with her mother and sister. Four-months after her arrival, she was certified as of unsound mind and thereafter, until her death fifty-four years later, she remained in England and did not recover. Fifteen years prior to her death, however, the receiver of her estate had been authorized by an English Court to concur in the sale of certain real estate in Australia, of which she owned half. The proceeds of that sale were duly remitted to England and, in accordance with the directions of the Court, invested in certain interest-bearing war bonds floated by the British Government. Upon her death, the administrator of her estate applied to the Court to determine, among others, if the deceased could, in the circumstances of her stay in England, be considered “ordinarily resident” in the United Kingdom for taxation purposes. The significance of this determination turned on the fact that section 47 of the Finance (No. 2) Act of 1915, under which the war bonds in question had been issued, stated that: “The Treasury may, if they think fit (…) issue any securities which they have power to issue (…) with a condition that neither the capital nor interest thereof shall be liable to any taxation (…) so long as it is shown (…) that the securities are in the beneficial ownership of persons who are neither domiciled nor ordinarily resident in the United Kingdom (…).” On behalf of the deceased, it was contented that a person who visited a country and was forthwith certified as a lunatic, and therefore made to remain there under constraint, unable to exercise any will of her own, could not be considered “ordinarily resident” in that country. By analogy, it was argued that however long a prisoner of war was a prisoner of war in a country, it could not be said that he had at any time become a “resident” of that country. For that reason, it was argued that neither the capital nor interest on the bonds could be subject to English taxes or duties. This contention was rejected. Writing for the Court, Mr. Justice Morton ruled that the deceased’s residence in England became permanent by reason of her condition and the fact that she required care and attention, in the ordinary course of her life, as events happened. In other words, if residence was initially taken up voluntarily, the fact that it later became involuntary would not count against the acquisition of ordinary residence. The Court also held that if the deceased was not ordinarily resident in England, during the last fifty-four years of her life, she was not ordinarily resident anywhere else. Since a person could not be “ordinarily resident” nowhere, in the circumstances of the case, the Court concluded that the deceased as “ordinarily resident” in England and therefore amenable to English taxes and duties.[1] Much water has flown under the bridge since the decision in that celebrated case, reported as Re Mackenzie. Yet, it could provide useful guidance today in answering a similar question that has vexed countless non-resident Indians (NRIs) who were forced to remain in India on account of international travel restrictions introduced to combat the spread of COVID-19: will they be considered “tax resident” in India for Indian income-tax purposes? The incidence of income tax under the Income-tax Act, 1961 (“ITA”) is based on the residence of the taxpayer and the source(s) of his or her income. While a person “resident” in India is taxed on his or her worldwide income, non-residents are only taxed on their India-sourced income. Section 6 of the ITA treats an individual to be “resident” in India in any previous year if he or she is in India for: (a)182 days or more in that year; or (b)60 days or more in that year and has been in India for 365 days or more in the four years preceding that year. The ITA also contains a specific relaxation in how the second of these tests applies to citizens of India and persons of Indian origin (PIOs) who, being outside India, came to visit India: such individuals are permitted to spend up to 120 days in India in a previous year without qualifying as “resident” in India. When the country went into a general lockdown on account of COVID-19, several representations were made to the Central Board of Direct Taxes (“CBDT”) highlighting the difficulties faced by NRIs and PIOs who, while on visit to India during FY 2019-20, were forced to remain in India due to the imposition the lockdown and the accompanying suspension of international flights. It was anticipated that this forced stay might unintentionally render them “resident” in India and therefore subject their worldwide income to Indian taxation. To allay these concerns, on May 8, 2020, the CBDT issued Circular No. 11 of 2020 (“Circular”) clarifying that the period from March 22, 2020 to March 31, 2020 (or a date prior to March 31, 2020 as applicable) would be excluded in determining the residential status of an individual under section 6 of the ITA for FY 2019-20. A press note released by the Ministry of Finance along with the Circular stated that as the lockdown had continued into FY 2020-21, a further circular excluding the period of stay of individuals stranded in India up to the date of normalisation of international flight operations, for determining the residential status during FY 2020-21, would be issued after such normalisation. Curiously, this statement was omitted from the text of the Circular itself; no such further circular has been issued so far for FY 2020-21. In this background, a writ petition was filed before the Supreme Court by a UAE-based NRI who, having come to India in March 2020, was finally able to return to the UAE only after spending upwards of 182 days in India during FY 2020-21. It was submitted by the petitioner that his involuntary stay in India would result in him losing his “non-resident” status under the ITA, thereby subjecting his worldwide income to Indian taxation. The petitioner therefore sought a direction to the effect that he would be considered “non-resident” for Indian income tax purposes for FY 2020-21, irrespective of the duration of his stay in India, on account of the COVID-19 pandemic. Taking note of the fact that certain relaxations had been granted by the CBDT for FY 2019-20 through the Circular, and the fact that the pandemic had continued beyond March 31, 2020, because of which many people had remained stranded in the country, the Supreme Court directed the petitioner to make a representation to the CBDT and further directed the CBDT to consider the same within three weeks of the receipt thereof.[2] The Supreme Court’s order is a welcome one and it is hoped that the CBDT will provide relief to the many individuals who involuntarily remained or continue to remain in India in FY 2020-21, beyond the thresholds to be considered “resident” in India. Several countries and organisations have already issued detailed guidance on when physical presence in a country may be disregarded for determining residency on account of the exceptional situation caused by the COVID-19 pandemic. For instance, the Australian Tax Office has published guidance clarifying that a person not otherwise tax resident in Australia would not become tax resident purely on account of his or her temporary stay in Australia due to COVID-19. Similarly, the Irish Revenue Commissioners have issued guidance clarifying that where an individual is prevented from leaving Ireland on their intended day of departure because of COVID-19, planned days pf absence would be disregarded when determining residence in Ireland. Moreover, as the decision in Re Mackenzie indicates, it is doubtful if taxpayers would obtain relief in such situations through the judicial route. This is not, however, a foregone conclusion: English courts have held since time immemorial that residence must be “adopted voluntarily and for settled purposes”,[3] and Indian courts have followed suit. For instance, in CIT v. Suresh Nanda,[4] the Delhi High Court held that where a person was compelled to stay in India because his passport was impounded, the period for which his passport was impounded had to be excluded in determining whether he was “resident” in India for the relevant assessment year. In coming to this conclusion, the Court noted that the taxpayer had consciously chosen to be non-resident consistently since 1985 and had never visited India for more than 182 days in any given year. As the Court noted: “23. (…) It naturally follows that the option to be in India, or the period for which an Indian citizen desires to be here is a matter of his discretion. Conversely put presence in India against the will or without the consent of the citizen, should not ordinarily be counted adverse to his chosen course or interest, particularly if it is brought about under compulsion or, to put it simply, involuntarily. There has to be, in the opinion of this Court, something to show that an individual intended or had the animus of residing in India for the minimum prescribed duration. If the record indicates that – such as for instance omission to take steps to go abroad, the stay can well be treated as disclosing an intention to be a resident Indian. Equally, if the record discloses materials that the stay (to qualify as resident Indian) lacked volition and was compelled by external circumstances beyond the individual’s control, she or he cannot be treated as a resident Indian.” Similarly, in Re Spek and Lawson,[5] a prisoner who was sentenced to life imprisonment and transferred to a prison in Ontario was held not be ordinarily resident in Ontario as she had been transferred there against her will for the sole purpose of serving her sentence. Yet it should be remembered that the ITA does not permit a subjective determination of residence and even fraction of day spent in India for whatever reason, should, strictly construed, count towards a determination of residence. In that sense, the decision in Suresh Nanda stands as a useful counterpoint, preferring an equitable interpretation over a literal one to obviate the unjust result that that the latter would have produced. Nevertheless, as the Court itself noted in Suresh Nanda, the ruling in that case should not be treated as a thumb rule and each claim of involuntary stay should be examined on its own merits. Whether the exceptional justification of a COVID-19 enforced stay fits with this rationale remains to be seen. If the CBDT does not provide any relief in respect of FY 2020-21, it is likely that the higher judiciary would be asked to step in and adjudicate on the question of involuntary residence again soon! Views are personal.The author is an advocate practising before the High Court of Kerala with Ninan & Mathew, Advocates. [1] In re Mackenzie, [1941] Ch 69. [2] Gaurav Baid v. Union of India and Ors, order dated 10.02.2021 in W.P. (C) No. 136/2021. [3] See Shah v. Barnet London Borough Council, [1983] 2 AC 309. [4] [2015] 375 ITR 172 (Del). [5] (1983) 2 DLR (4th) 672. Subscribe to LiveLaw, enjoy Ad free version and other unlimited features, just INR 599 Click here to Subscribe. All payment options available.loading….Next Storylast_img read more

Ireland to lose thousands of tonnes from fish quotas after EU investigation

first_imgHomepage BannerNews By News Highland – February 16, 2021 WhatsApp Twitter Ireland is to have thousands of tonnes of fish deducted from its quota after an investigation into the State’s implementation of the Common Fisheries Policy.The Irish Times reports the findings of the European Commission found the country’s system for controlling its waters “unsatisfactory”.The review came after an audit in Donegal found serious deficiencies in the Irish fishing control system.Sanctions are expected to be issued, which a plan is to be devised to solve the issues in the fishing system. Google+ Pinterest RELATED ARTICLESMORE FROM AUTHOR Previous articleCabinet to debate mandatory hotel quarantine legislationNext articleBill launched to amend Northern Ireland’s abortion laws News Highland Facebook Harps come back to win in Waterford News, Sport and Obituaries on Monday May 24th center_img DL Debate – 24/05/21 Ireland to lose thousands of tonnes from fish quotas after EU investigation Facebook WhatsApp Arranmore progress and potential flagged as population grows Important message for people attending LUH’s INR clinic Journey home will be easier – Paul Hegarty Google+ Twitter Pinterestlast_img read more

West Tyrone MLA will refuse to display GB sticker post Brexit

first_img WhatsApp Google+ By News Highland – September 4, 2019 Facebook RELATED ARTICLESMORE FROM AUTHOR Twitter Google+ AudioHomepage BannerNews Facebook Loganair’s new Derry – Liverpool air service takes off from CODA Twitter Nine til Noon Show – Listen back to Monday’s Programmecenter_img News, Sport and Obituaries on Monday May 24th West Tyrone MLA will refuse to display GB sticker post Brexit Pinterest DL Debate – 24/05/21 Previous articleFirst International goal for Tyler TolandNext articleWarning no-deal could have severe impact on health service News Highland Pinterest Important message for people attending LUH’s INR clinic Arranmore progress and potential flagged as population grows A West Tyrone MLA says he will refuse to display a GB sticker on his vehicle after Brexit.It was announced earlier this week that all UK-registered cars, including Northern Ireland will need to display the sticker while driving in the Republic of Ireland post Brexit.The British Government is advising that all UK-registered cars driving in the EU must display a GB sticker when in any EU country.Motorists from the UK driving in the Republic of Ireland are already advised to display the badge but the rule has not be enforced.However, after Brexit motorists will be forced to display the sticker, a white oval shape and contains the letters GB on the rear of their vehicle.This applies to drivers in Northern Ireland as well and to dirvers even if their number plate already included the GB logo.West Tyrone MLA Maoliosa McHugh in response says that he will most certainly not be adoring the GB sticker on his car.He says many others like himself drive from Strabane to Lifford and other parts of Donegal on a daily basis.Mr McHugh says the British Government cannot dictate what anyone sticks or doesn’t stick on their car when driving in the Republic of Ireland……..Audio Playerhttp://www.highlandradio.com/wp-content/uploads/2019/09/maolisagb.mp300:0000:0000:00Use Up/Down Arrow keys to increase or decrease volume. WhatsApplast_img read more

Presence of thermal hysteresis producing antifreeze proteins in the antarctic mite,Alaskozetes antarcticus

first_imgThe presence of hemolymph thermal hysteresis antifreeze proteins is described in both the nymphs and adults of the Antarctic oribatid mite, Alaskozetes antarcticus collected from Signy Island in the South Orkney Islands. These proteins, functionally similar to the antifreeze proteins of polar marine fish and certain cold‐tolerant insects, lower the freezing point of water by a noncolligative mechanism while not significantly affecting the melting point, thus producing their characteristic thermal hysteresis. This is the first finding of these proteins in mites and the first description of them in an arthropod from the southern hemisphere.last_img read more

Oregon State University president submits resignation over role in Les Miles scandal

first_img FacebookTwitterLinkedInEmailLes Miles during College GameDay in January 2020 (Photo by Joe Faraoni / ESPN Images)By Louis Milman, ABC News(CORVALLIS, Ore.) — Oregon State University president F. King Alexander has submitted his resignation, effective April 1 if accepted, over his role in a sexual misconduct scandal at Louisiana State University.Alexander had been placed on probation last week after an independent investigation released earlier this month into alleged sexual misconduct at LSU. The report found a “serious institutional failure,” and detailed the school’s shortcomings when it came to reporting incidents of athletics-related sexual misconduct and abuse.Former LSU athletic director Joe Alleva recommended in 2013 that then-head football coach Les Miles be fired, following accusations of inappropriate behavior with female student workers, according to the report. It was also determined that Alexander was aware of the allegations against Miles when he took the job at LSU in 2013.The Corvallis Gazette-Times reported that Alexander has said he was advised by attorneys not to fire Miles, and that he was unable to dismiss him because LSU’s governing board had made the decision to retain Miles before Alexander took office. Miles continued to coach at LSU until he was fired in 2016. He had coached the last two seasons at the University of Kansas, before being let go earlier this month. In the process of firing Miles, Kansas paid a nearly $2 million buyout.Copyright © 2021, ABC Audio. All rights reserved. Written by March 23, 2021 /Sports News – National Oregon State University president submits resignation over role in Les Miles scandalcenter_img Beau Lundlast_img read more