Morison Industries Plc (MORISN.ng) Q32013 Interim Report

first_imgMorison Industries Plc (MORISN.ng) listed on the Nigerian Stock Exchange under the Chemicals sector has released it’s 2013 interim results for the third quarter.For more information about Morison Industries Plc (MORISN.ng) reports, abridged reports, interim earnings results and earnings presentations, visit the Morison Industries Plc (MORISN.ng) company page on AfricanFinancials.Document: Morison Industries Plc (MORISN.ng)  2013 interim results for the third quarter.Company ProfileMorison Industries Plc manufactures and markets a range of pharmaceutical and hygiene products in Nigeria as well as imports and distributes medical, surgical and hospital consumables. The company is a leader in the field of Woundcare solutions, trauma/arthroplasty and bone graft products in Nigeria. Its Advance Wound Management business offers a range of products from initial wound bed preparation to full wound closure. Antiseptics and disinfectants are marketed under the Morigad brand name. Other well known brands include Gypsona, Dynacast, Soffban, Cutisoft and Leukomed. Morison Industries Plc is involved in merchandising hip, knee and shoulder joints implants as well as ancillary products such as bone cement and biomaterials for elective orthopaedic and trauma surgery; and is a distributor of the full range of Braun medical products. Morison Agro Allied is a subsidiary of Morison Industries Plc and markets a range of agricultural preparations including herbicides and biocide disinfectants under the brand names Glutacide, Germicide and Lysol. Morison Industries Plc has an export license from the Nigerian Exportation Promotion Council to export shea nuts, cashew nuts, cocoa, ginger, bitter kola and sesame seeds. The company also has a division which manufactures and markets products made from fish oil with High Omega 3 content in addition to selling lifestyle products which improve blood pressure and cholesterol levels and helps reduce the risk of heart disease and strokes. The company’s head office is in Lagos, Nigeria. Morison Industries Plc is listed on the Nigerian Stock Exchangelast_img read more

Gethin Jenkins out of the Six Nations

first_img Gethin Jenkins is likely to miss the whole of the Six Nations after confirming he’ll have an operation on Wednesday, which will keep him out until the end of March.Key player Jenkins will have surgery to rectify a toe injury  and is likely to be replaced by Paul James as Wales seek to shore up their scrum with a man who has been an automatic choice in the last few seasons. CARDIFF, WALES – NOVEMBER 06: Gethin Jenkins of Wales looks on during the anthems before the Test match between Wales and the Australian Wallabies at Millennium Stadium on November 6, 2010 in Cardiff, Wales. (Photo by Scott Heavey/Getty Images) LATEST RUGBY WORLD MAGAZINE SUBSCRIPTION DEALS TAGS: Cardiff Blues Wales coach Warren Gatland is already without banned scrum-half Richie Rees for the whole Six Nations Championship and Shane Williams is racing to be fit for the Championship opener against England on 4 February.The decision has been made now so Jenkins will be fit for Cardiff Blues’ end of season run-in and the World Cup.last_img read more

Springboks take series 2-1 but England boosted by good win in the wet

first_imgSunday Jun 24, 2018 Springboks take series 2-1 but England boosted by good win in the wet England coach Eddie Jones is satisfied with their latest showing, beating South Africa 25-10 in Cape Town to pull back a win and avoid a 3-0 whitewash. He was also full of praise for Jonny May, who had another storming match. Trailing 2-0 in the three-Test series, England performed far better in the wet conditions than the hosts, winning up front and on the penalty count. Captain Owen Farrell was sublime off the tee, kicking a perfect seven from seven, including a conversion of May’s excellent try. The try in question came from a pin-point Danny Cipriani kick, showing that ten years after last starting for England, he still has the kind of touches that made him a fan-favourite. It was England’s first Test victory in South Africa in 18 years, so they despite losing the series, they take a big psychological boost from the win, ahead of their next meeting at Twickenham in November.Coach Eddie Jones was so pumped up that he said, in jest, that he would like to arrange another Test between the two sides for next weekend“It’s never a dead rubber. Every Test match is important and England have never won in Newlands before so we’ve created a record, and these guys are always going to be remembered in history so it’s a great thing for them.”Jones was impressed with Jonny May, who scored for the fifth Test in a row.“I thought May was outstanding and all series he’s been the class winger. His kick return, his chasing of kicks, his work off the ball have all been outstanding.“Tom Curry with his third Test in a row, he’s becoming a really good player,” he added, praising the 20-year-old flanker who was a prominent figure at the breakdown. Cipriani deflected praise and gave all the credit for that try to flyer May. “It’s all about instinct and luckily there is one winger in the world who would have scored that and that was Jonny. As he’s shown throughout this series he’s absolutely rapid so you know how much you can push the boundaries with him.”SPRINGBOK REACTION“We were terrible today, in my opinion,” said coach Rassie Erasmus.“We did learn a lot today, we knew we took a gamble and we looked at combinations but the things we got wrong had nothing to do with combinations, they were things that we could control such as discipline and breakdown play.“Sad to say, we didn’t get up for this game. I will have to look at myself and how we prepared – maybe I made mistakes but we’ll have to analyse how the different players reacted to playing a different game in a different competition.”Erasmus added that in the bigger picture, there is still plenty to be happy about.“I really think we can win the World Cup. If we can get it right quickly then we are definitely in with a chance – but we have to manage our talent.“There’s a lot of things we have to balance so that we have fresh, experienced team with a lot of talent when we go to the World Cup.”The Springboks next face Argentina in Durban in the Rugby Championship on 19 August. WATCH: 42-minute post match wrap from Superportcredit: sanzaar/supersportADVERTISEMENT Posted By: rugbydump Share Send Thanks Sorry there has been an error Related Articles 81 WEEKS AGO scottish prop saves fire victim 84 WEEKS AGO New Rugby X tournament insane 112 WEEKS AGO Vunipola stands by his comments supporting… 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 Living10 Types of Women You Should Never MarryNueeyThe 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

Preston House / Sydesign + Lot 1 Design

first_imgCopyHouses•Five Dock, Australia CopyAbout this officeSydesignOfficeFollowLot 1 DesignOfficeFollowProductsWoodConcreteBrick#TagsProjectsBuilt ProjectsSelected ProjectsResidential ArchitectureHousesFive DockAustraliaPublished on January 16, 2019Cite: “Preston House / Sydesign + Lot 1 Design” 15 Jan 2019. ArchDaily. Accessed 11 Jun 2021. ISSN 0719-8884Browse the CatalogPartitionsSkyfoldChoosing the Skyfold Wall for Your SpaceGlass3MSun Control Window Film in MarkthalBathroom AccessorieshansgroheBath & Shower ThermostatsCabinetsFlorenseCabinet – FloAirWood Boards / HPL PanelsBruagStair Railing – CELLON®LightsLouis PoulsenOutdoor Lighting – Flindt GardenBathroom AccessoriesBradley Corporation USAHigh Speed Hand Dryers – Aerix+BoardsForestOneLaminate – EGGER laminatesAcousticSchöckStaircase Insulation – Tronsole®Metal PanelsRHEINZINKPanel Systems – Horizontal PanelWall / Ceiling LightsA-LightAccolade Wall Light at River Dental OfficeBricksStröherClinker Brick Slips – StiltreuMore 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 ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/909415/preston-house-sydesign-plus-lot-1-design Clipboard Save this picture!© Katherine Lu+ 23Curated by Martita Vial della Maggiora Share Photographs:  Katherine Lu Manufacturers Brands with products used in this architecture project Preston House / Sydesign + Lot 1 DesignSave this projectSavePreston House / Sydesign + Lot 1 Design Manufacturers: James Hardie Australia, Dulux, Flos, ForestOne, James Hardie, K&K Shopfitters, Miele, Timbeck, Workstead, Artedomus, Astra Walker, StoneArt, Surface Gallery, The Brick Pit Builder: “COPY” Year:  Photographs Technique Build PTY LTD ArchDaily “COPY” Preston House / Sydesign + Lot 1 Design Area:  404 m² Year Completion year of this architecture project Houses ShareFacebookTwitterPinterestWhatsappMailOrhttps://www.archdaily.com/909415/preston-house-sydesign-plus-lot-1-design Clipboard Interior Designers: Lot 1 Design, Sydesign Area Area of this architecture project 2017 Projects Australia Design Team:Shady Younes, Tammy MiconiCity:Five DockCountry:AustraliaMore SpecsLess SpecsSave this picture!© Katherine LuRecommended ProductsWindowsRodecaAluminium WindowsDoorsdormakabaEntrance Doors – Revolving Door 4000 SeriesWindowsVitrocsaMinimalist Window – SlidingWindowsFAKRORoof Windows – FPP-V preSelect MAXText description provided by the architects. A new build, Preston House is an open, light filled home where the internal and external spaces have a close and refined connection, making it integral to a young growing family. Save this picture!© Katherine LuNatural light was a big part of the clients brief as the home they previously lived in was very dark. Considering this and the site orientation, the architectural concept and design evolved in a way that allowed the structure to fold around the northern aspect of the site achieving ample natural sunlight and views from almost every room in the house as well as an inviting full depth visual link through the central pool upon entry.Save this picture!© Katherine LuThe clients are a family who love to entertain so the functionality and connection of the cooking zones was an important factor. We configured and detailed three areas, including the main kitchen, the walk-in-pantry and the outdoor alfresco kitchen in a way where they can be used individually or in combination, each serving their function when entertaining family and friends.   Save this picture!© Katherine LuThe clients sought a raw, industrial and robust aesthetic for their home. The materials they favoured were a combination of concrete, recycled bricks, solid timber and black steel. Considering the importance of the interior and exterior connection, we made the choice of using the same materials inside and out, from the Scyon cladding wrapping into the entry to the recycled bricks in the kitchen.   Save this picture!© Katherine LuSave this picture!Gound Floor PlanSave this picture!© Katherine LuSave this picture!Floor PlanThe black steel framing is a prominent external feature of the house. When detailing the interiors we drew from this in order to carry through a cohesive connection with the exterior of the house and used the concept of ‘Frame’ as a platform when making interior design decisions. Embracing the concept, the clients enthusiastically connected with this idea as it evolved throughout the entire house including their Master Ensuite.Save this picture!© Katherine LuThe tactility and relationship within the spaces allows all members of the family to seamlessly transition throughout and maintain a connection with one another whether they are entertaining together, spending time alone or attending to everyday rituals. Project gallerySee allShow lessVita – The Fortune Bridge / ARIZON DESIGNSelected ProjectsALP Ally Logistics Republic Yangmei / JJPSelected Projects Sharelast_img read more

Rough Trade to donate profits from David Bowie sales to CRUK

first_img  70 total views,  1 views today AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis1 Rough Trade announced its charitable commitment via Twitter: Tagged with: Celebrity corporate Trading AddThis Sharing ButtonsShare to TwitterTwitterShare to FacebookFacebookShare to LinkedInLinkedInShare to EmailEmailShare to WhatsAppWhatsAppShare to MessengerMessengerShare to MoreAddThis1 Howard Lake | 11 January 2016 | News Rough Trade to donate profits from David Bowie sales to CRUKcenter_img It included a blunt reason behind its decision: Music retailer Rough Trade is marking the death of singer David Bowie by donating all profits from its sales of his music during January to Cancer Research UK.The retailer has stores in London, New York and Nottingham. It lists all Bowie’s albums for sale underneath a banner explaining its support for CRUK.Bowie died yesterday after 18 months fighting cancer. He released his latest album Blackstar just last week on 8 January. It is expected to reach number one in the charts this week.Rough Trade’s David Bowie section. 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. Cancer Research UK had earlier tweeted:last_img read more

Greek general strike battles austerity

first_imgPAME march in Greece, Feb. 20.Just days before an inspection team was due to check that Greece’s new austerity measures were in place, tens of thousands of workers took to the streets on Feb. 20 and shut the country down. The strikers made it clear that “reforms” that leave patients without health care and drugs, students without education, taxpayers without money, families with no one employed, workers without labor rights and 68 percent of the youth without jobs are really attacks on the Greek people and their standard of living. (Greek Reporter, Feb. 20)The inspection team is from the Troika — the European Union, the International Monetary Fund and the European Central Bank — which offered its first bailout to Greece in 2010 after three years of recession. The Troika offers only more austerity.As an example, the minimum wage was cut by 22 percent in 2012 from $989 a month to $772 and just $673 for youth, with another 10 to 15 percent decrease due in 2013.What’s worse is that, according to the General Confederation of Greek Workers (GSEE) relying on official statistics, only 600,000 workers out of 1.5 million employed in the private sector get a regular paycheck. Most employers in Greece pay anywhere from 3 to 15 months late; workers keep on working in the hopes of getting back pay or at least severance.Many of the workers getting minimum wages are in the private sector.Protest marches took place in 70 cities, with large demonstrations on the island of Crete, and one action attracting 18,000 participants in Thessaloníki, Greece’s second largest city. Farmers, whose access to credit is under attack by the Troika, actively blocked, in particular, the highway between Athens and Thessaloníki.In Athens, two demonstrations followed the same route, ending at Syntagma Square in front of the Greek Parliament, both with similar demands. The Greek Communist Party (KKE) supported the All-Workers Militant Front (PAME) union confederation’s march and the other march by the GSEE, together with the Civil Servants’ Confederation. The main press services of France and Germany both reported significantly from 50,000 to 60,000 participants.According to AFP, the main banner carried by PAME read, “No to modern sweatshops, hands off collective labor agreements.”KKE General Secretary Aleka Papariga led a large KKE delegation at PAME’s demonstration. She told the crowd: “The working people who are suffering must take a decision. To discover their strength and advance combatively, towards the rupture and overthrow, to the very end. Otherwise, they will find themselves trapped against the wall.”At the other march, the GSEE, the union movement close to social democratic parties, explained: “We are fighting for collective bargaining agreements, for measures to be finally taken against unemployment and to ensure our democratic and working rights.” Some of PAME’s demands made the same points.Syriza, a major presence in the GSEE/ADEDY march, is an electoral coalition of social democratic and left parties which heads the opposition. Syriza said it wanted to use the strike as a springboard to force out the coalition government led by the conservative prime minister, Antonis Samaras. “The general strike aims to bring down the government and annul (the austerity) agreement and measures,” Syriza said in leaflets handed out this week.Greek President Karolos Papoulias, whose role is symbolic, commented, “We are faced with a societal explosion if any more pressure is put on society,” ruminating, perhaps, over the constant barrage of pay cuts, tax hikes and slashed pensions that he nonetheless supports. (Greek Reporter, Feb. 20)FacebookTwitterWhatsAppEmailPrintMoreShare thisFacebookTwitterWhatsAppEmailPrintMoreShare thislast_img read more

TCU leads SMU in defensive slugfest

first_imgTCU rowing program strengthens after facing COVID-19 setbacks Garrett Podellhttps://www.tcu360.com/author/garrett-podell/ Previous articleSophomore ROTC Cadet contracted into the U.S. Air ForceNext articleTCU corrals the Mustangs, shuts down SMU 33-3 Garrett Podell RELATED ARTICLESMORE FROM AUTHOR Facebook Twitter Garrett is a Journalism and Sports Broadcasting double major. He is the Managing Editor for TCU360, and his passions are God, family, friends, sports, and great food. + posts Twitter printTCU renewed its rivalry with the SMU Mustangs Friday night and took a slim 6-3 at the half.The Mustangs took an early three-point lead after SMU kicker Josh Williams nailed a 23-yard field goal that capped a 10-play, 69 yard drive.With 4:33 left in the first quarter, TCU kicker Ryan Graf tied the game at 3-3 after hitting a 46-yard field goal, a new career long for Graf.After a six-play drive early in the second quarter, TCU quarterback Kenny Hill threw a pass that was intended for John Diarse, but was intercepted on the goal line by SMU linebacker Anthony Rhone. Diarse was on the receiving end of a targeting call on SMU cornerback Darrion Millines, who was ejected from the game.Diarse returned to the game and caught a pass for 23 yards on the next possession.Freshman wide receiver Dylan Thomas, a graduate of Paschal High School, caught the first pass of his career for a 13-yard gain and a first down.After an 11-play, 77-yard drive, TCU settled for another Ryan Graf field goal, this time for 20 yards, after failing to pick up a touchdown at first-and-goal on the four-yard line.TCU wide receiver Desmon White filled in at punt-returner for the injured KaVontae Turpin and performed admirably in the first half. White returned three punts for 74 yards, and caught three passes for 33 yards, totaling 107 all-purpose yards at the half.The Horned Frogs collectively gained 215 yards total, with 150 coming on the arm of quarterback Kenny Hill. Hill completed an efficient 12 of his 19 pass attempts.The TCU defense allowed a meager 160 yards of total offense to SMU, 94 yards passing and 66 yards rushing for a total of just three points.TCU is going against the SMU holder Sean Tuohy Jr., the son of Leanne Tuohy who was featured in the film “The Blindside”.The frogs are 12-2 against SMU under Gary Patterson, and 9-6 in short-week games.All-time, the Horned Frogs are 48-40-7 against SMU. Garrett Podellhttps://www.tcu360.com/author/garrett-podell/ Garrett Podellhttps://www.tcu360.com/author/garrett-podell/ Linkedin Garrett Podellhttps://www.tcu360.com/author/garrett-podell/ Boschini: ‘None of the talk matters because Jamie Dixon is staying’ Listen: The Podell and Pickell Show with L.J. Collier Men’s basketball scores season-low in NIT semifinals loss to Texas TAGStext only Garrett Podell Another series win lands TCU Baseball in the top 5, earns Sikes conference award ReddIt ReddIt Linkedin Boschini talks: construction, parking, tuition, enrollment, DEI, a student trustee Facebook TCU baseball finds their biggest fan just by saying hellolast_img read more

US urged to move quickly to save Steven Sotloff

first_imgNews March 12, 2021 Find out more In the video of Foley’s barbaric execution that is posted online, Islamic State threatened to kill Sotloff in a similar fashion. Pursuing its deadly logic, it then launched a terror campaign on Twitter with the hashtag of #StevensHeadinObamasHands. Reporters Without Borders calls on the US government to move quickly to try to save Sotloff. International law, the Geneva Conventions and their additional protocols, the 2006 UN Security Council resolution 1738 on the safety of journalists and a 2013 UN General Assembly resolution hold states responsible for the safety of journalists and require them to take active measures to protect them or free them.When journalists are taken hostage, their governments have a duty to take action. In Sotloff’s case, it is the United States. Saving hostages should not be left to their families or the news media that employ them, which often have to turn to the private sector in an attempt to obtain their release. In an act of desperation, Sotloff’s mother posted a video online on 27 August in which she appealed to Islamic State’s self-proclaimed caliph, Abu Bakr al-Baghdadi, to release her son.“Journalists deserve special attention because of the risks they take to report the news,” said Reporters Without Borders assistant research director Virginie Dangles. “In Sotloff’s case, the United States must consider all possible options for freeing him.”The United States has recently shown that it is able to find ways to get hostages freed. With the help of Qatari mediation, it obtained the release of Peter Theo Curtis, a US journalist and writer who was held by the jihadi group Al-Nosra for 22 months in Syria. The US soldier Bowe Bergdahl was exchanged for five Guantanamo detainees after being held by the Taliban for five years.The recent releases support the idea that negotiations can be envisaged with those holding hostages, that the options do not only include payments of some kind as well as military operations. Regardless of its policy of not paying ransoms, it is vital that the US government should take concrete action. SyriaMiddle East – North Africa September 1, 2014 – Updated on June 7, 2016 US urged to move quickly to save Steven Sotloff Reporters Without Borders urges the United States to do everything possible to obtain the release of Steven Sotloff, a US freelance journalist held hostage for more than a year in Syria and now facing the same fate as James Foley, the US journalist beheaded by the militant jihadi group that now calls itself Islamic State. News Follow the news on Syria RSF_en to go further February 3, 2021 Find out more Receive email alerts Help by sharing this information SyriaMiddle East – North Africa Toll of ten years of civil war on journalists in Syria Wave of Kurdish arrests of Syrian journalists Damascus TV presenter arrested under cyber-crime law March 8, 2021 Find out more News Organisation Newslast_img read more

Military court bans coverage of case of eight soldiers accused of insubordination

first_img Help by sharing this information RSF_en News Human rights groups warns European leaders before Turkey summit TurkeyEurope – Central Asia Reporters Without Borders today condemned an order issued on 12 November by a military court in the eastern city of Van banning any media reports, comments or criticism of an investigation into eight soldiers held on suspicion of “persistent insubordination,” abandoning their positions and failing to fight as ordered against guerrillas of the Kurdistan Workers Party (PKK). The soldiers were arrested after being released on 4 November by the PKK, which had captured them during an attack on a Turkish army position near the Iraqi border on 21 October.“This ban on reports, comments or criticism is above a reflection of the army’s concern to preserve its image and prevent the public from knowing what soldiers think and experience far from the army high command,” Reporters Without Borders said. “The media have the right and duty to report what is happening in the Iraqi border region and to report the views of the men fighting there.” to go further News Receive email alerts April 2, 2021 Find out more TurkeyEurope – Central Asia Turkey’s never-ending judicial persecution of former newspaper editor News News April 28, 2021 Find out more Organisation Journalists threatened with imprisonment under Turkey’s terrorism law The court order, which applies to all print and broadcast media, has been posted on the website of the Council for Broadcast Monitoring (RTÜK) since 13 November. It was issued after some of the detained soldiers’ statements were published in the Turkish press on 12 November. They said they had been short of ammunition and some of their guns had stopped working. Two of them gave interviews to a Kurdish television station, Roj TV, while they were captives.Three weeks ago, on 23 October, the government banned all “negative” programmes about the death of 12 soldiers during the offensive in which the eight were taken prisoner. The council of state rescinded the order the next day on the grounds that it was too vague.Three French journalists covering events in the region were arrested as they tried to cross from Turkey into Iraq at the Harbour border crossing on 24 October. Follow the news on Turkey November 16, 2007 – Updated on January 20, 2016 Military court bans coverage of case of eight soldiers accused of insubordination April 2, 2021 Find out morelast_img read more

Vivad Se Vishwas Act Does Not Stipulate That Appeal Should Be Admitted Before Cut-Off Date; It Only Adverts To Its Pendency: Delhi High Court

first_imgNews UpdatesVivad Se Vishwas Act Does Not Stipulate That Appeal Should Be Admitted Before Cut-Off Date; It Only Adverts To Its Pendency: Delhi High Court Akshita Saxena16 March 2021 7:03 AMShare This – xThe Delhi High Court has held that benefits under the Direct Tax Vivad Se Vishwas Act, 2020 may be availed by an assessee whose tax dispute is ‘pending’ before any appellate forum as on January 31, 2020. A Division Bench comprising of Justices Rajiv Shakdher and Talwant Singh has made it clear that it is not necessary that such appeal has been ‘admitted’ by the Appellate…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 Delhi High Court has held that benefits under the Direct Tax Vivad Se Vishwas Act, 2020 may be availed by an assessee whose tax dispute is ‘pending’ before any appellate forum as on January 31, 2020. A Division Bench comprising of Justices Rajiv Shakdher and Talwant Singh has made it clear that it is not necessary that such appeal has been ‘admitted’ by the Appellate forum. It held, “An appeal would be “pending” in the context of Section 2 (1) (a) of the 2020 Act when it is first filed till its disposal. Section 2(1)(a) of the 2020 Act does not stipulate that the appeal should be admitted before the specified date, it only adverts to its pendency.” The Vivad Se Vishwas Act was introduced to resolve the pending disputes concerning income-tax payable by the assessees. Section 2(1)(a)(i) of the Act states— a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date (31st day of January, 2020) may avail benefits under the Act. In the instant case, the Petitioner’s application under the Act was rejected on the ground that his appeal before the CIT, against rejection of exemption under Section 54 of the Income Tax Act, was not admitted. It may be noted that the Petitioner had filed an appeal before the CIT along with an application for condonation of delay. During pendency of the above appeal and application, the Vivad Se Vishwas Act was notified, following which the Petitioner took requisite steps under the 2020 Act to resolve his pending disputes with the revenue and to avail the benefits available thereunder. However, in January 2021, the Petitioner’s request for processing of forms filed under the 2020 Act was rejected, without assigning any reasons thereof. In the instant writ proceedings, Jr. Standing Counsel Shailendera Singh submitted that the limitation for preferring an appeal before CIT in the Petitioner’s case had expired on February 2, 2019, whereas the appeal had been filed on July 11, 2019. Therefore, the Petitioner could not have preferred the appeal and thus, it could not be said that his appeal was pending for the purpose of Vivad Se Vishawas Act. He submitted that if the limitation for filing the appeal expires during the period April 1, 2019 and January 31, 2020 (both dates included) and the application for condonation is filed before the date of issuance of the said clarification, the appeal can be construed as pending on the specified date i.e. January 31, 2020, only if it is “admitted” by the appellate authority before the filing of the declaration under the 2020 Act. Findings At the outset, the Bench opined that the Respondent-authority seems to have wrongly equated admission of the appeal with pendency. It noted that the Petitioner had filed the appeal with application for condonation of delay on July 11, 2019, that is, well before the specified date (January 1, 2020). It observed, “We were not referred to any provision under the 2020 Act, which provided that limitation qua the subject appeal should be expired within the period spread out between 01.04.2019 and 31.01.2020 (both dates included) and it ought to have been admitted for it to be considered as “pending” under the 2020 Act,” it added. The Bench opined that since the appeal included a plea of condonation of delay, therefore, the appeal could not have been admitted unless the delay was condoned. However, that by itself does not efface the fact that the appeal was pending. “In our view, as noted above, the appeal would be pending as soon as it is filed and up until such time it is adjudicated upon and a decision is taken qua the same,” the Division bench ruled. It referred to Prem’s Judicial Dictionary, Vol. III 196 which prescribes that a legal proceeding is pending as soon as commenced and until it is concluded i.e., so long as the Court having original cognizance of it can make an order on the matters in issue, or to be dealt with, therein. The plea was disposed with directions to the Respondent authority to process the forms filed by the Petitioner under the 2020 Act.Advocates Sumit Lalchandani, Soumya Singh and Ananya Kapoor appeared for Petitioners.Sr. Standing Counsel Vibhooti Malhotra and Jr. Standing Counsel Shailendera Singh for Respondents. Case Title: Shyam Sunder Sethi v. Pr. Commissioner of Income Tax & Ors. Click Here To Download Order Read OrderSubscribe 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