David Halaifonua red carded for high swinging arm hit on Bradley Davies

first_imgTuesday Nov 10, 2015 David Halaifonua red carded for high swinging arm hit on Bradley Davies Gloucester’s David Halaifonua received a straight red card for this high and dangerous tackle during their 23-3 loss to Wasps in the Aviva Premiership at the weekend. It wasn’t the only red card of the match, as a Wasps prop was sent off for punching near the end. Tongan winger Halaifonua flew in to make the hit as Wasps spread the ball wide, and Wales lock Bradley Davies showed some quick hands to release the pass.Halaifonua, who played for his country at the Rugby World Cup, committed himself to the big shot but ended up making it slightly late but more significantly, too high.He was actually featured here on Rugbydump in June last year too, after making another brutal hit against Samoa in the Pacific Nations Cup. You can view that big hit here.Davies needed medical attention and after a rather confusing exchange between referee and Television Match Official – the referee was happy with yellow until an extra description was given – Halaifonua was sent off.Second rower Davies walked off the field but later returned after receiving a medical assesment.Wasps already led 16-0 at the time so going a player down didn’t help Gloucester’s cause.Wasps did lose a man themselves later in the match, as Lorenzo Cittadini was also red carded, for punching in a ruck in the 74th minute. It didn’t have any bearing on the result though, as Wasps won comfortably to climb above Gloucester on the Premiership table.View match highlights, which include an excellent Christian Wade try and the other red card.Do you think a red card was harsh, or did the ref make the correct call?UPDATE: Halaifonua has been banned for two weeks for the tackleADVERTISEMENT Posted By: rugbydump Share Send Thanks Sorry there has been an error Big Hits & Dirty Play Related Articles 25 WEEKS AGO Suspensions handed down after testicle grabbing… 26 WEEKS AGO The ‘double ruffle’ splits opinion with fans… 26 WEEKS AGO WATCH: The nastiest and most brutal moments… From the WebThis Video Will Soon Be Banned. Watch Before It’s DeletedSecrets RevealedUrologists Stunned: Forget the Blue Pill, This “Fixes” Your EDSmart Life ReportsYou Won’t Believe What the World’s Most Beautiful Girl Looks Like TodayNueeyGranny Stuns Doctors by Removing Her Wrinkles with This Inexpensive TipSmart Life ReportsIf You Have Ringing Ears Do This Immediately (Ends Tinnitus)Healthier Living30+ Everyday Items with a Secret Hidden PurposeNueeyThe content you see here is paid for by the advertiser or content provider whose link you click on, and is recommended to you by Revcontent. As the leading platform for native advertising and content recommendation, Revcontent uses interest based targeting to select content that we think will be of particular interest to you. We encourage you to view your opt out options in Revcontent’s Privacy PolicyWant your content to appear on sites like this?Increase Your Engagement Now!Want to report this publisher’s content as misinformation?Submit a ReportGot it, thanks!Remove Content Link?Please choose a reason below:Fake NewsMisleadingNot InterestedOffensiveRepetitiveSubmitCancellast_img read more

Torres House / GLR Arquitectos

first_img Photographs 2008 Torres House / GLR ArquitectosSave this projectSaveTorres House / GLR Arquitectos CopyAbout this officeGLR ArquitectosOfficeFollow#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureHousesMonterreyWoodHousesMexicoPublished on April 25, 2010Cite: “Torres House / GLR Arquitectos” 25 Apr 2010. ArchDaily. Accessed 12 Jun 2021. ISSN 0719-8884Read commentsBrowse the CatalogSinkshansgroheBathroom Mixers – Talis SVinyl Walls3MExterior Vinyl Finish – DI-NOC™ Solid ColorPartitionsSkyfoldRetractable Walls – Stepped & Sloped SpacesDining tablesZeitraumWood Table – TautBathroom AccessoriesBradley Corporation USARoll Towel Dispenser – Electronic TouchlessWoodLunawoodThermowood FacadesAluminium CompositesSculptformClick-on Battens in Victoria GardensMetal PanelsLongboard®Metal Ceilings – DauntlessWoodStructureCraftEngineering – Mass TimberPanels / Prefabricated AssembliesULMA Architectural SolutionsPerforated Facade PanelFiber Cements / CementsDuctal®Rainscreen Cladding Panels for Lightweight Facades in Apartment BlockBricksAcme BrickModular Size BrickMore products »Read commentsSave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 Projects ArchDaily Save this picture!© Jorge Taboada+ 18 Share “COPY” ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/57564/torres-house-glr-arquitectos Clipboard CopyHouses•Monterrey, Mexico Architects: GLR Arquitectos Area Area of this architecture project ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/57564/torres-house-glr-arquitectos Clipboard Houses Photographs:  Jorge TaboadaText description provided by the architects. Set high in the Sierra Madre mountain range, the Torres House seeks to establish an intimate contact with the natural environment in which it is located. Discreetly open towards the street, the house is accessed by crossing over a fountain from which a huge oak tree emerges, impressive both for its size and its beauty. Once on the porch, a grand mural-like door -constructed of marble, wood and steel- welcomes the visitor. Save this picture!© Jorge TaboadaRecommended ProductsEnclosures / Double Skin FacadesAlucoilStructural Honeycomb Panels – LarcoreDoorsVEKADoors – VEKAMOTION 82DoorsSolarluxBi-Folding Doors – EcolineDoorsECLISSESliding Pocket Door – ECLISSE LuceInside, the entry hall merges into an area of contrasting materials consisting of Santo Tomas marble and volcanic stone walls. From this area there is a visual continuity with the rest of the house and with the garden that was left in its natural state as a small oak forest. Save this picture!© Jorge TaboadaIn the living room, conceived almost as a glass box, one can experience the view to the Sierra Madre peaks in the distance and the garden near by. Owing to its location within the mountain, where winters can get really cold, there is a fireplace for the family to gather around in the evenings. Save this picture!© Jorge TaboadaFrom the dining room and the media room, one can access the roof terrace and enjoy the splendid views of the Sierra Madre as well as of the city of Monterrey. Here the musical background of the sounds of nature is in sharp contrast to the roar of the city below.Save this picture!© Jorge TaboadaProject gallerySee allShow lessEuropean Workshop Waterfront Urban DesignArticlesMark Magazine #25Articles Share Mexico Year:  “COPY” Area:  5942 ft² Year Completion year of this architecture project Torres House / GLR Arquitectoslast_img read more

Institute to develop first direct mail code

first_img The Institute of Fundraising is to develop the first direct mail code of fundraising practice and is setting up a working party to achieve this.The code will cover legal and best practice issues related to dm fundraising; the use of incentives’ communications and content; data protection; relevant standards from the DMA code and the Advertising Standards Authority’s non-broadcast code and their relation to the new code. It will also review the code of fundraising practice on ‘reciprocal charity mailings and consider whether it should be incorporated into the new code. Nominations to join the working party have to be submitted to the institute by Friday 1 September with the first meeting due to take place in September. The Institute will select a chair from the applications received. Applicants should have knowledge and experience of dm fundraising, a knowledge of the IoF Codes of Practice and the time to commit to the process. Advertisement Howard Lake | 24 August 2006 | News Tagged with: Individual giving About Howard Lake Howard Lake is a digital fundraising entrepreneur. Publisher of UK Fundraising, the world’s first web resource for professional fundraisers, since 1994. Trainer and consultant in digital fundraising. Founder of Fundraising Camp and co-founder of GoodJobs.org.uk. Researching massive growth in giving. Institute to develop first direct mail code  17 total views,  1 views today AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThislast_img read more

Building a Strong Foundation: Fundraising for Nonprofits

first_img About Howard Lake Howard Lake is a digital fundraising entrepreneur. Publisher of UK Fundraising, the world’s first web resource for professional fundraisers, since 1994. Trainer and consultant in digital fundraising. Founder of Fundraising Camp and co-founder of GoodJobs.org.uk. Researching massive growth in giving. Howard Lake | 26 October 2007 | News  16 total views,  1 views today AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis Building a Strong Foundation: Fundraising for Nonprofits AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThislast_img read more

easyJet launches emergency appeal with UNICEF for children of Syria

first_img Howard Lake | 1 February 2013 | News Carolyn McCall, easyJet’s Chief Executive said: “As the UK’s largest airline, we are in a very strong position to make a real difference to the lives of so many children in Syria with our emergency onboard appeal. We are really proud to be supporting one of the most well-known and well respected children’s organisations in the world – UNICEF, and everyone from pilots, cabin crew and engineers work hard to ensure its success”.The Change for Good partnership has raised over £1million through passenger donations for UNICEF’s work for children since July 2012.www.easyjet.com Tagged with: corporate easyJet Airline easyJet is launching an emergency appeal with UNICEF to raise funds for its work with the children of Syria who are caught up in the current conflict.From today, passengers on all easyJet flights can make onboard donations to the appeal. The campaign, part of easyJet and UNICEF’s ‘Change for Good’ partnership, will run for six weeks. This means that there will be collections on 43,822 flights on over 600 routes.Passengers can donate by putting their spare change or notes of any currency into ‘Change for Good’ pouches on any of easyJet’s flights during the appeal. Advertisement AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis1center_img easyJet launches emergency appeal with UNICEF for children of Syria  24 total views,  2 views today AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis1 About Howard Lake Howard Lake is a digital fundraising entrepreneur. Publisher of UK Fundraising, the world’s first web resource for professional fundraisers, since 1994. Trainer and consultant in digital fundraising. Founder of Fundraising Camp and co-founder of GoodJobs.org.uk. Researching massive growth in giving.last_img read more

Fundraising events round up for July 2016

first_img Every month sees a huge variety of events taking place around the country to raise funds for charity. Here are six for July.[youtube height=”450″width=”800″]https://www.youtube.com/watch?v=Iwwejzwqls8[/youtube]1) RSPCA Big WalkiesVitality has teamed up with the RSPCA to launch 2016 Big Walkies – an initiative that encourages dog owners and their furry friends to be active while at the same time raising money for animal welfare. Four Big Walkies flagship events took place in London (Crystal Palace and Alexandra Palace), Bournemouth and Cardiff in May, and these are being followed by 42 events across England and Wales. Entrants and their dog can sign up to take part in either a 3km or 5km walk. All Big Walkies events are also open to people who don’t have a dog but still want to get involved. Last year more than 3,500 dogs, 6,000 owners and 750 volunteers participated, raising over £100,000. About Melanie May Melanie May is a journalist and copywriter specialising in writing both for and about the charity and marketing services sectors since 2001. She can be reached via www.thepurplepim.com. Main image: Jess Ennis Hill, RSPCA Big Walkies. Photograph by Jon Parker Lee.  109 total views,  1 views today AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis8 Fundraising events round up for July 2016 2) St John’s Hospice Ladies Race DaySt John’s Hospice’s annual ‘Ladies Race Day’ fundraising event has raised more than £5,000.  The event took place at the MacDonald Old England Hotel and Spa in Bowness, and welcomed more than 100 ladies from across the South Lakes area. This is the fifth year that St John’s Hospice has held the event, raising more than £25,000 since 2009.  This year, the sum raised included match funding from Yorkshire Bank. 6) Challenge 1100Telent Technology Services, has completed its Challenge 1100 charity initiative, a 1100km-long relay around the UK which has so far raised over £60,000 for charity partner Macmillan Cancer Support. More than 300 telent employees from across the country took part in the five-day challenge by walking, running or cycling part of the route, beginning on 11th July. 3) CTBF London PartyThe Cinema and Television Benevolent Fund (CTBF) raised £145,000 at this year’s annual London Party. Auctioning off its highest-ever media package valued at £644,802, more than 350 industry guests turned out to the City’s Gibson Hall, to raise funds for those facing hardship behind the scenes in Film and Television. The keynote address was delivered by scriptwriter and producer, Julie Daly-Wallman, with the evening’s festivities hosted by entertainer and TV personality, Christopher Biggins.Picture: CTBF Head of Fundraising, Paul Pirie, with Christopher Biggins and Auctioneer Chris Hopkins. Richard Grebby www.rgstudios.co.uk.center_img [youtube height=”450″width=”800″]https://www.youtube.com/watch?v=TiVdi29RZyk[/youtube]4) Alzheimer’s Society Memory WalkThis September and October, Alzheimer’s Society is encouraging people across the England, Wales and Northern Ireland to rally family of all ages and take part in one of its Memory Walks, which are being held in association with HSBC. 31 walks are taking place around the country, with 100,000 people expected to take part. 5) Tales  & TeapotsBoots Opticians and the National Literacy Trust are launching Tales and Teapots. The fundraising initiative asks people to come together and share books they’ve enjoyed over tea and cake, while raising money to support the National Literacy Trust’s work in the UK. The two have been working together since May 2015. Their partnership works to highlight the links between eye health and literacy, and aims to improve the literacy outcomes of the UK’s most disadvantaged children. Tagged with: fundraising events Advertisement Melanie May | 26 July 2016 | News  110 total views,  2 views today AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis8last_img read more

Trump, Korea, NATO: Where is the world going?

first_imgEven as the Trump administration unleashes the repressive instruments of the state to terrorize, imprison and tear apart im/migrant families in the U.S., the bigot in chief and his Secretary of State Mike Pompeo seem bent on using their bully pulpit to castigate many countries that have been close allies of U.S. imperialism.NATO members like Canada, France and Germany are special targets of Trump’s invective right now. Yet these capitalist governments have endorsed Washington’s aggressive, predatory wars, going all the way back to the massive U.S. assault on the Democratic People’s Republic of Korea in 1950 and continuing, with almost no exceptions, right up to the present-day horror shows against the Arab and Muslim world.Origins of NATONATO was born in the days of the Cold War, when the imperialists put aside (partially) their rivalries in order to have a united front against the Soviet Union, People’s China, the workers’ states of Eastern Europe and the liberation struggles gaining strength all over the world in countries trying to free themselves from colonialism and its successor, neocolonialism.NATO was a nuclear-armed gang, led by the financial rulers of what they called the “free world” and held together by their utter hatred and fear of the rebellions against capitalist wage slavery and oppression shaking much of what was then termed the Third World.It was unthinkable in those days for high officials in a U.S. administration to openly criticize any of their NATO partners, no matter how fierce the subterranean competition among them to control world markets and exploit both the resources and labor power of developing countries.‘America first’But that is happening now, big time. And it isn’t just Trump and his tweets. Pompeo, speaking to the Detroit Economic Club on June 15, said that “asymmetric trade relationships” with Canada, Europe, Japan and Mexico had to change. He was merely echoing the “America first” rhetoric of his boss, who has made a fine art out of twisting facts into pretzels in order to blame other countries for the failings of the capitalist system here.Regarding trade and the imposition of tariffs, the biggest attacks by the administration have, of course, been aimed at China. By decree Trump has already imposed tariffs on Chinese steel and aluminum, thereby opening what is expected to become a tariff war with China. Since last summer’s meeting with Xi Jinping, when the U.S. president professed friendship and respect for the most populous country in the world with the fastest-growing economy, he has made a complete U-turn.Perhaps the kinds of deals he had expected to make with China, which would have enriched him and his already filthy-rich class of billionaires, didn’t quite pan out?Charm offensiveNow the Trump administration is on another tack. With sentiment in all of Korea clearly being in favor of ending the hostility between north and south — remember the utter isolation of Vice President Mike Pence at the PyeongChang Olympic Games in February, when everyone else was cheering for the united north-south Korea team? — Trump has made friendly overtures to the Democratic People’s Republic of Korea and met with its leader Kim Jong Un.The meeting was a victory for the north, which, before it had demonstrated its advanced scientific and technological capability by developing its own nuclear weapons, was ridiculed and belittled by the entire imperialist establishment around the world.So, from launching crude insults at the DPRK leader, Trump suddenly switched to a charm offensive and actually sat down with Kim Jong Un in Singapore.Korea’s strengthUnlike the chaotic and unpredictable Trump administration, the political leadership of the DPRK has a solid foundation, forged over decades of heroic anti-colonial, anti-imperialist struggle. Kim Il Sung, founder of the DPRK, fought first against Japanese colonialism, which oppressed all of Korea from 1910 to 1945, and then against U.S. ­imperialism.The Workers’ Party that he founded continues to lead the country today, adhering to the socialist principles that have guided it through many difficult times. The party and government have successfully mobilized the people again and again to counteract the war threats and punishing economic sanctions emanating from the U.S.In South Korea, a strong people’s movement toppled the previous corrupt president and is firmly behind the efforts of the Moon Jae-in government to improve relations with the DPRK.Meanwhile, U.S. imperialism is no longer the dominant economic power it was when it emerged from World War II as producer of half the world’s manufactured goods. Europe was in ruins then, as was much of Asia. Today, it is a different story.This new reality can be seen in the frantic efforts of the current administration to bully the rest of the world into deals that would further enrich sections of the U.S. ruling establishment. To quote someone, “Ain’t gonna happen.”FacebookTwitterWhatsAppEmailPrintMoreShare thisFacebookTwitterWhatsAppEmailPrintMoreShare thislast_img read more

Crowell Public Library Celebrates Water Week

first_img 11 recommended0 commentsShareShareTweetSharePin it Pasadena’s ‘626 Day’ Aims to Celebrate City, Boost Local Economy Get our daily Pasadena newspaper in your email box. Free.Get all the latest Pasadena news, more than 10 fresh stories daily, 7 days a week at 7 a.m. Community News Subscribe Make a comment Your email address will not be published. Required fields are marked * Museums and Libraries Crowell Public Library Celebrates Water Week With the screening of the award-winning documentary, “TAPPED,” on Monday, January 14, 6:30 p.m. From STAFF REPORTS Published on Thursday, December 13, 2012 | 7:25 pm Is access to clean drinking water a basic human right, or a commodity that should be bought and sold like any other article of commerce? Director Stephanie Soechtig’s feature documentary is an unflinching examination of the big business of bottled water. From the producers of Who Killed the Electric Car? and I.O.U.S.A., Tapped is a film that examines the role of the bottled water industry and its effects on health, climate change, pollution and reliance on oil. It is a behind-the-scenes look into the unregulated and unseen world of an industry that aims to privatize and sell back the one resource that ought never to become a commodity, our water.As Tapped puts forth, any time you drink bottled water, you may be putting your health at risk, as well as contributing to one of the most massive environmental waste nightmares of all time. There is a simple, safe, green solution to this dilemma. According to Charles Fishman, author of The Big Thirst: the Secret Life and Turbulent Future of Water “…your tap water is as safe as or safer than your bottled water.” Nonetheless, Americans buy 29 billion single-serve bottles of water every year. And only around a quarter of those bottles get recycled.After the screening, there will be a panel of representatives from our local water districts to discuss issues raised in the film and answer questions from the audience.There will be light refreshments and a raffle, so wear your lucky socks! faithfernandez More » ShareTweetShare on Google+Pin on PinterestSend with WhatsApp,Virtual Schools PasadenaHomes Solve Community/Gov/Pub SafetyPASADENA EVENTS & ACTIVITIES CALENDARClick here for Movie Showtimes Top of the News center_img More Cool Stuff Pasadena Will Allow Vaccinated People to Go Without Masks in Most Settings Starting on Tuesday Community News Home of the Week: Unique Pasadena Home Located on Madeline Drive, Pasadena First Heatwave Expected Next Week Business News HerbeautyThese Are 15 Great Style Tips From Asian WomenHerbeautyHerbeautyHerbeautyNutritional Strategies To Ease AnxietyHerbeautyHerbeautyHerbeauty9 Of The Best Family Friendly Dog BreedsHerbeautyHerbeautyHerbeautyBollywood Star Transformations: 10 Year ChallengeHerbeautyHerbeautyHerbeautyWhy Luxury Fashion Brands Are So ExpensiveHerbeautyHerbeautyHerbeauty15 Countries Where Men Have Difficulties Finding A WifeHerbeautyHerbeauty EVENTS & ENTERTAINMENT | FOOD & DRINK | THE ARTS | REAL ESTATE | HOME & GARDEN | WELLNESS | SOCIAL SCENE | GETAWAYS | PARENTS & KIDS Name (required)  Mail (required) (not be published)  Website last_img read more

New video captures pepper-sprayed girl’s wait for EMTs

first_img Twitter Facebook This frame grab from police body camera video provided by the Rochester Police Department shows a police officer talking to a handcuffed 9-year-old girl in the back of a police car on Jan. 29, 2021, outside her home. Newly released police body camera video captured the 9-year-old girl’s distressing wait for an ambulance after she is pepper-sprayed by police while handcuffed in the police cruiser. Rochester Mayor Lovely Warren said Thursday, Feb. 11, 2021, the city released almost 90 minutes of additional video in order to be transparent. Facebook By Digital AIM Web Support – February 11, 2021 Pinterest WhatsApp Twittercenter_img Local NewsUS News Pinterest WhatsApp New video captures pepper-sprayed girl’s wait for EMTs Previous articleAttorneys spar over powers held by Britney Spears’ fatherNext articleArizona holds off Oregon State 70-61 Digital AIM Web Support TAGS  last_img read more

‘Assistance To Law Students A Move To Create Goodwill, Develop Contacts’: Harish Salve Seeks Deduction Of Foreign Scholarship; ITAT Allows

first_imgNews Updates’Assistance To Law Students A Move To Create Goodwill, Develop Contacts’: Harish Salve Seeks Deduction Of Foreign Scholarship; ITAT Allows LIVELAW NEWS NETWORK26 Feb 2021 4:38 AMShare This – xThe Income Tax Appellate Tribunal, New Delhi, has accepted the claim of Senior Advocate Harish Salve for deduction of the foreign scholarship given by him to two Indian students as “expenditure solely and exclusively for the purposes of business or profession” under Section 37(1) of the Income Tax Act, 1961.Under Section 37(1), expesnes for the purposes of business and profession can be…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?LoginThe Income Tax Appellate Tribunal, New Delhi, has accepted the claim of Senior Advocate Harish Salve for deduction of the foreign scholarship given by him to two Indian students as “expenditure solely and exclusively for the purposes of business or profession” under Section 37(1) of the Income Tax Act, 1961.Under Section 37(1), expesnes for the purposes of business and profession can be deducted from income. Salve had claimed that the money spent by him to fund the foreign education of two students amounted to professional expenses as the funding was given to create global goodwill, develop contact and to increase his professional profile for the purpose of his international commercial practice in Lodon and Singapore. He had claimed deduction of Rs.34,19,730/- for the assessment year 2013-14 and Rs.84,40,301/- for assessment year 2014-15 under the head “Assistance to Law Students”.The senior lawyer submitted that the said amounts were assistance paid to two Indian students to fund their scholarship at Oxford University.The Assessing Officer rejected the claim for deduction saying that the scholarship expenses were not related to Salve’s profession and that the same cannot be regarded as “incurred wholly and exclusively for the purpose of business/profession of the assessee”.The Commissioner of Income Tax confirmed the assessment, rejecting Salve’s appeal.In further appeal before the ITAT, Salve’s representative argued that the foreign scholarship was a a ‘business decision’ as it was a move “not only to support the Assessee(Salve) in creating goodwill amongst academia in UK and in turn creating a name/develop contacts in legal fraternity but also to support the juniors in chambers who may go abroad become technical sound and help in preparing the cases involving complex issue of international taxation and commercial law”.It was submitted that Salve was focusing on international practice and spent considerable amount of time, taking on international arbitration work in London and other international centers such as Singapore. It was further submitted that since this whole profession is based on developing contacts and UK being a center wherein the academicians are an active part of legal fraternity, Salve decided to provide funding for education of Indian students in the Oxford University.A two-member bench of the Tribunal noted that in 2019, a co-ordinate bench of the ITAT had allowed deduction of the foreign scholarship amount of  Rs. 28,45,372 for the assessment year 2011-2012 as professional expenses. The bench also noted that for the assessment year 2012-13 as well, similar deduction of foreign scholarship was allowed.Following these precedents, the bench of K Narasimha Chary(Judicial Member) and R K Panda(Accountant Member) of the Tribunal allowed Salve’s claim for deduction for 2013-14 and 2014-15 as well.”On the parity of facts of the cases on hand with the facts of earlier years, we are of the considered opinion that the consistent view taken by the Tribunal for earlier assessment years cannot be disturbed. While respectfully following the same, we direct the Assessing Officer to delete the addition”, the Tribunal said in the order passed on February 24.In the 2019 decision, the ITAT had observed that  professionals follow “innovative ways” to increase their professional stature, and foreign scholarship was one of such means.”In the professional field there are innovative ways visualized by the professional to make themselves visible in the professional circle and to build their own professional profile for generating higher and value added business. It may be, sponsoring a seminar, becoming knowledge partners, setting up the prizes and awards, creating the competitive award ceremonies, hosting vibrant summits of various states. Therefore, it is apparent that at least in the case of the professionals, the way they promote themselves, is changing very fast and the benefits of such expenditure are huge and wide. Therefore according to us the impugned expenditure incurred by the assessee is a revenue expenditure allowable u/s 37 (1) of the income tax act.”In that case,  the ITAT bench of Judicial Member Amit Shukla and Accountant Member Prashant Maharishi held that revenue has to think from the shoes of the assesee to determine a claim of deduction under Section 37(1) and the issue should be judged from the “mindset of the assesee”.”The level at which the assessee is carrying on the profession, perhaps, he might not have thought it proper to increases visibility by attending the conferences, seminars et cetera. He has different vision of carrying himself in the professional field to increases visibility and social status. He thought fit to set up a scholarship to Indian students in Oxford University. Thus, in the present case definitely there is a nexus between the expenditure incurred by the assessee and the professional services rendered by the assessee.”, the ITAT had said.Click here to read/download the ITAT order Next Storylast_img read more