Signal transduction Essay Example | Topics and Well Written Essays - 500 words

Signal transduction - Essay Example romolecules such as glycogen, protein and triglycerides, and the uptake of nutrients like fatty acids, amino acids and glucose by liver, muscle and adipose tissue. Insulin starts its action by binding to a receptor on the outer surface membrane of the cell membrane of its many target cells. This triggers the activation of insulin receptor, which signals the target cells on the regulation of chemical mediators. There are two types of subunits in the insulin receptor - ÃŽ ±-subunit and the ÃŽ ²-subunit. The ÃŽ ±-subunit is where insulin binds, while the ÃŽ ²-subunit cross the membrane and jut into the cytosol. The ÃŽ ±-subunit activates the protein tyrosine kinase, which is associated with the ÃŽ ²-subunit. The ÃŽ ²-subunit subsequently phosphorylates tyrosine into a number of residues like Tyr-960 and to a number of enzymes found inside the cytosol. The phosphorylation of the tyrosine residues stimulates an interaction between the isoforms and receptor of the insulin receptor substrate 1 (IRS-1). This substrate then recognizes and attaches to various signal transduction proteins in sections known as SH2 domains. Many of the physiological responses to insulin engage the IRS-1 through complex mechanisms involving intensive investigation. The action of adrenaline on liver cells and muscles was the first process to be used to describe the signal-transduction mechanism. Adrenaline is attached on receptor molecules in the cell membrane. It speeds the breakdown of glycogen in liver cells. Its molecules connect to the receptor molecules in the cell membrane. The guanine nucleotide-binding protein (G-protein) found in the membrane is activated by the formation of a hormone-receptor complex. The protein acts as a relay between an enzyme called adenyl cyclase and the hormone-receptor complex. The enzyme helps in catalyzing the conversation between ATP and cyclic adenine monophosphate(cAMP) in the liver cell. cAMP is a small molecule that acts as an intracellular mediator or a second

Taste Trends of the Coffee Industry Essay Example | Topics and Well Written Essays - 2500 words

Taste Trends of the Coffee Industry - Essay Example Resource based view to management asserts that the management must prioritize the effective management of both tangible and intangible assets at the firm thereby optimizing productivity. The production of agricultural products is seasonal a feature that influences the patterns of both the supply and demand of such products including coffee. Such factors present marketers with numerous operational challenges as they seek to develop competitive brands in such markets. Among the leading coffee markets in the world are Brazil, Philippines, India and Europe. The availability of the products in the market especially during particular seasons results in increased supply of the product thereby resulting in reduction of the prices of the product. Introducing a new product in such a market therefore requires effective analysis of the industry with the view of understanding the intricate feature of the industry. Marketing is a function of the management mandated with the establishing, anticipating and satisfying customer demands. Marketers of coffee brands thus face myriad challenges arising from the structure of the market. Key among the challenges is competition. As one of the oldest industries in the world, the industry attracted numerous entrepreneurs who specialize in similar functions thereby competing for the same markets in South America, Europe and parts of Asia. Competition influences the demand and supply thereby influencing the productivity of the industry as the numerous players target the same market. The players must therefore develop effective strategies in order to position their products effectively thereby safeguarding their profitability. While the size of the market has remained constant throughout, the supply changes depending on the prevailing factors thereby influencing the number of marketers who operate in the industry.

The Quran And The Bible Comparison Religion Essay

The Quran And The Bible Comparison Religion Essay All around the world, There are diverse religions depending on the kind of values, beliefs, culture, and practices with which the one of us has grew up. Those aspects have a direct relationship with the different religious books that represent the ultimate and most important reference that edify and enlighten these rules for any one of us. Accordingly, these books provide us also with instructions, regulations, and set of laws organizing our lives and paving us the way to stay in this world in the best possible manner. Having the chance to enroll in the class of World Literature was for me an opportunity to study and explore different important literature works which for sure helped to enrich, improve and develop my critical thinking abilities. Among the works that I have read are for instance, Gilgamesh that said to be to first ever great heroic narrative of world literature and that is originated back to the prehistory. The Iliad that I have seen as a movie and read and that is tal king about the great story of two great civilizations: the Trojans and Achaeans. In addition, and more importantly, the two literature works that I have enjoyed the most are: From the one hand, there is the Hebrew Bible which is the sacred writings of the Jews and it encompasses a rich variety of texts from different periods in poetry and prose. For instance, the Old Testament (Torah) is the holiest writing of Jews that means the law and instructions. Also, it is important to read this section of the Old Testament since even the prophet Mohamed showed respect to it. In addition, the torah dates to 1200 B.C when it was first spoken and 1000 B.C when it was first written (Benjamin R. Foster, 2009). Therefore, the Bible remains the ultimate source to study the Jewish civilization and people from different modes and perspectives and to communicate with them with best possible manner. On the other hand, the Quran is defined as the holy writing or book by all Muslims, it is considered as the authentic sayings of God that the prophet Mohammed received orally. Muslims refuse totally the idea that says that the prophet is the source of Quran, Mohammed for Muslims is just a messenger to whom God transmitted a message to deliver to the rest of humanity. The Quran is mainly the ultimate proof of gods mercy for us, for the whole Muslim community it is considered as the confirmation and the accomplishment of the previous holy books namely the Bible and the Torah. The content of the Quran doesnt address direct life issues but talks more generally about life values and principles, it talks also about different topics such as skies and earth, the environment, nature, different races, natural phenomena ethical issues, history of old people and their moral examples. The Quran occupies the most important place in the Muslims mind, this shows mainly in the fact that majority try to make their children learn the Quran by heart and understand the meaning of the words in it. The Quran wasnt revealed to Mohammed in one part but in different parts that took twenty three years in Mecca and Medina, it is composed of hundred and fourteen sections classified under different themes. The Quran is of high value for Muslims as it constitutes the one and only miracle of the prophet Mohammed represented in the oral revelation of gods words. Quran was translated to different languages in different parts of the world for understanding matters. However the only reference for Muslims stays always the Quran in Arabic because of the interpretations that may have a different meaning if translated. It seems for granted that many issues around religion have been exhausted and dealt with thoroughly to the extent that no further work on them would be given the interest it owes. Those issues have received much interest on the expense of the current issues that brainstorm the mind of writers and scholars. Every one of them tries his best to contrast and compare the principal aspects of different religions, namely Quran and the Bible. What really brought this topic to the surface and made of it the hot spot in media and theology studies are the recurrent events that have made of our planet a volcano-like crater. Samuel Huntingtons work The Clash of Civilizations could be considered as the drop that made the situation even worse and tense. In his book, Huntington points out that the world is heading towards a global clash between civilizations of which religion is the heart. Religion is, therefore, considered as the essence and the backbone of every civilization. In other words, relig ion is not only the law that people can watch to reach a better after life, but also it has always been a central means of organizing human life and dynamics. Thus my humble work will try to contrast and compare Quran and the Bible, though it is not a simple task as it sounds to be. My attempt will not cover all the specific distinctions, but rather would shed some light on the major concepts that are witness in both religions. It is true that both religions, Quran and the Bible, share many meeting points to the extent that both are labelled as the Abrahamic religions bearing in mind it is so difficult to compare and contrast them as in the Bible there is such a wide range of beliefs and practices among different wings of Christianity: Roman Catholicism, Eastern Orthodox, churches, the Anglican communion, and the tens of thousands of Protestant faith groups. The same case applies to Islam knowing that there are four different schools -called Madahib: Malikki, Hanafi, Chafii and Hanbali. These schools are referred to as the Sunni Madaheb and they are methods or ways of interpreting of the religious materials in the three levels: beliefs, religious practices and law. To simplify the task, I will limit myself to three major aspects that can be tracked in both religions and to see how every religion views those subject matters and what version it gives to them. I will tackle the concept of uniqueness of God in both religions. Then I will try to cover the notion of revelation as well as the Ten Commandments and Quran. 1-GOD Herman Roborgh (2009), in his article Paradoxes of Christianity and Islam argues that The scriptures of both Islam and Christianity are full of paradoxes. Some readers of paradoxes simply emphasise only one part of the paradox and neglect the other. Critics of Quran and of Bible feast on one-sided interpretation of this sort. Other readers smooth over the apparent contradictions or are so dulled by familiarity that they do not even notice them. Accordingly, we can believe that there is a plain reality that no one can deny which is the agreement of both religions on the concept of the oneness of God and His power. This notion is referred to in Quran as Tawheed. In Quran God, could be translated as Allah, is the unique and supreme. He is the creator, sustainer, ordainer, and judge of the universe. God has 99 names all of which testify that He is the owner of the judgement day. He is the one that would describe or ascribe all existing things: God is the First and the Last, the Outward and the Inward; God is the Knower of everything (Sura 57:3). Meanwhile, Muslims are to consider themselves as the servants and friends of God since He is the almighty and has full knowledge of the secrets of the heart (Roborgh 2009). Therefore, He deserves to be worshipped and glorified alone and no one else should be worshipped or taken as an intermediate between the followers and Him. Muslims believe in one unitary and omnipotent God Allah. The ultimate purpose of humanity is submission to Allah in every aspect of life including faith, family, peace, love and work. Islam is strongly monotheistic and abhors both the attribution of divinity to any human and the notion that Allah might be divisible. It means that primary concern for Muslims must be to believe in the oneness of God and to avoid the attribution of any human characteristics to God such as mortality or family. This is strongly felt is this Sura They take their priests and their anchorites to be their lords in derogation of Allah, and (they take as their Lord) Christ the son of Mary; yet they were commanded to worship but One God (Allah): there is no god but He. Praise and glory to Him: (far is He) from having the partners they associate (with Him). Quran 9:31 As for Christians, God or Lord is unique. We can start with what The Bible dictates in (One of the Commandments) You shall not have no other gods before me. Exodus 20:3. This strongly shows that Christians are to believe in one God and not to involve another one in worshipping him. Yet, the main difference with the Quran is that the Bible believes that God has a son, according to the concept of Trinity which is the nucleus of the Athanasian Creed which states that: There is one person of the Father, another of the Son, and another of the Holy Ghost. But the Godhead of the father, of the son, and of the Holy Ghost is one, the glory equal, the majesty co-eternal. The father is god, the son if god, and the Holy Ghost is god. And yet they are not three gods, but one godà ¢Ã¢â€š ¬Ã‚ ¦ (Marmarinta Umar P Mababaya). Despite having and believing in one god, we can see that power, regard and endearment are divided on the three corners of the cross: Lord, Son and the Holy Spirit. This seems to be contradictory. Both religions view God as a central character, which personifies power, wisdom and knowledge; virtues that mortals are unable to fully reach. Passages from the scriptures demonstrate such a fact. D. Emmanuel (2008) argues that The awareness of God and the belief in his initiative to reach out to humanity appears to be at the heart of both Bible and Quran. God appeared to Adam and conversed with him person to person (Sura 2: 31; cf. Genesis). In Quran as well as in Bible, the power of God lies in one word Be. All His orders and wishes are executed merely by uttering this word. Muslims go further to say that be and it is is the secret of the beginning of the universe. The same notion is seen in The Bible. To illustrate we can mention the story of the creation of the universe. This story states that God created heaven and then created the earth but some time later God noticed that darkness was dominating all over and then the spirit of God said Let there be light, and there was light. 2- Revelation This leads us to talk about the second common point between Quran and Bible which Revelation of God. The Quran and Bible have given us many clues and details about the existence of a merciful and caring God. W. Rauschnebusch (2010) concludes that since the creation of the world, the invisible character of God, his everlasting power and godhead, has been discerned through his visible works. To put it differently, we can say that we feel the existence of god though we dont see Him and, hence, maintain a sort of connection with him via his creations that really keep us perplexed everyday. God has been addressing his messengers as well as all his followers in three different ways: first, that God has spoken to humanity as person to person; second, that his revelation was fragmentary in its contents and forms; and third, that revelations culminated in one who by his peculiar relations to God guarantees a perfection to which broken and incomplete revelations did not attain. Consequently, t o account for our weakness and blindness, God has reached down to us and has revealed himself to men. Both religions point out that God revealed himself to us and gave us knowledge of himself. The Quran claims to be the culmination of all the previous Revelations, and contains the fundamental teachings of all the previous Prophets and Scriptures. Referring to the previous Prophets and their Books, God says to the Muslims: These are they whom Allah guided, so follow their guidance. (6:91) A Messenger from Allah, who recites unto them the pure Scriptures, wherein are the lasting commandments. (98:2-3) (Khalid Saifullah Khan) Nevertheless, how revelation has taken place is the key difference that lies between Quran and Bible. Father Zakaria Boutros says that god delivers his godly message when a spiritual contact occurs between the prophet or messenger and God and that the Holy Sprit which is the spirit of god gives meanings and thoughts to mens spirit. Christians insist on the absence of an intermediary between god and men or the messengers unlike in Islam. Revelation in Islam is the Quran and its assembly. Sometimes God enters in a direct revelation with his prophet to transfer what is in godly thoughts and knowledge or he relies on an intermediary like angels. Nasr Abu Zayd (2010) points out that Muhammads first encounter was not with the Lord; it was with the angel. In this encounter, the divine is presented in an intimate personal. This mean that Gods revelations have taken many forms to approach His prophets and messengers. These forms or ways differs from the two Abrahimic traditions religions. The Quran, in one verse, pointed to the three ways of revelation saying: It is not fitting for a man that God should speak to him except by inspiration, or from behind a veil, or by the sending of a messenger to reveal, with Gods permission, what God wills: for He is Most High, Most Wise {Consultation Chapter (Surat Ash-Shura) 51}. By the direct revelation we mean the insertion of the meaning or knowledge into the heart of the prophet. This is clearly noticed in the Hadith Narrated by Ibn Masoud from Ibn Hayan: the prophet, said: the Holy Spirit inserted into me a converse: No soul will die until it fulfils its sustenance. This concept is close to the Christian way of revelation since it doesnt implicate any kind of intermediary between god and his chosen prophet. The second type of revelation according to the Quran is behind a veil while addressing his prophets such as Moses. The third kind of revelation is sending an angel with a message to deliver. The angel in charge of this is Gabriel. Al-Bokhary Narrated from Aeisha that Al-Hares Ibn Hashim asked the prophet Muhammad: How the revelation comes to you, he said: sometimes he speaks to me and I recognize him, another time the angel comes to me in a human form speaking to me and I recognize what he says. All Muslim scholars agree on the fact that Quran is the speech of Allah be it in words or meaning. But this definition may lead us to overlook or exclude another type of text in Quran from being a part of Allahs revelation. It is the Hadith Qudssi which refers to the inspiration of meaning from Allah but the words are from the prophet Muhammed. This kind of revelation does not exist in Bible. This constitutes in itself a huge difference between revelation in Quran and that in the Bible. What is really typical is that during most revelations messengers and prophets were subject to some supernatural events and happenings that mankind is not used to. These events might have great psychological and physical complications. To illustrate, Moses lost consciousness when he entered in a dialogue with God on the mountain of Sinai. Another instance could be the weird cold the prophet Muhammad felt in a hot day when the angel descended to him with the message from Allah. Once back, he asked his wife to warm him up by putting more blankets on him. I also end this part about revelation with the quote of Montgomery Watt ;After all these considerations, what have Christians to say about the prophethood of Muhammad? For Muslims, Jesus is a prophet and is indeed something more than a prophet, since the Quran (4.171) speaks of him as Gods word which he put into Mary and a spirit from him. For Christians the question of Muhatnmads prophethood is difficult [Life of many Muslim people changed to better even in hard circumstances]à ¢Ã¢â€š ¬Ã‚ ¦ These points lead to the conclusion that the view of reality presented in the Quran is true and from God, and that Muhammad is therefore a genuine prophet.( Niyazi BEKI 2005). 3-The Ten Commandments Sebastian Gunther, who is a pioneer scholar in the University of Toronto, draws the conclusion that the Ten Commandments are very fundamental for communities, societies and cultures of Judeo-Christian tradition. They are like the Magna Carta for social order. The commandments are not intended as concrete legislation (or laws) but as a formulation of conditions for membership in the community, to be enforced by God, not by any human authority. They are essentially categorical imperatives of universal validity, above time and independent of circumstances. The Ten Commandments comprise the most famous set of religious and ethical rules in the world. (Royal Ontario Museum) Here the need for this question rises. Does Quran have any account for the Ten Commandments? And are they similar to the ones in The Bible? As far as the Ten Commandments of Bible are concerned, they are divided into two groups of five commandments. The first five ones revolve around the relationship between God and his followers. Whereas the other five remaining commandments regulate the interactions between people themselves. Quran, on the other hand, does not contain any specific passages or ayah for the Ten Commandments, but on two different areas, Quran makes hints to the commandments when we come across the ayah when God reveals Himself to Moses in the mount of Sinai. In these verses we have the impression that God is recommending to Moses to abide by his dictations when dealing with the Jews. (142) And We appointed with Moses thirty nights and We completed them with ten, so the appointed time of his Lord was forty nights (143) And when Moses came [to Mount Sinai] to Our appointed time and his Lord spoke with him (144) Said He, Moses, I have chosen thee above all men for My Messages and My Utterance; take what I have given thee, and be of the thankful. (145) And We wrote for him on the Tablets of everything an admonition and a distinguishing of everything Surat Alaaraf. 7:142-5 (late Meccan period). Here we see that God has given Moses Tablets in which the commandments were written. They are sort of laws or contracts between Moses and the Jewish. It is of a paramount importance to mention that the Quran believes strongly that The Bible has been corrupt and that all its texts are not reliable sources since they have been modified and lost their divine originality as a consequence to many factors such as personal interest. Yet many happenings coincide to a great extent with what have been mentioned in Quran. Conclusion All in all, through this paper, I tried to compare and contrast some notions in Quran and The bible. Of course, it is hard to cover all the paradoxes and similarities between the two Abrahimic religions. For this reason and many others, I opted for three major points which are God, revelation and The Ten Commandments. I came to the conclusion that Quran and The bible share many common points much more than the differences they have. Both of them believe in the oneness of God and his supreme power. The also agree on a set of qualities and characteristics of God. God is the creator of the universe and the unique judge. The second point along which I contrasted both religions is revelation. Gods revelation to people is mentioned in both sacred books but what differs is the way of this revelation. The need to launch and maintain a communication between the creator and his creatures seems indispensable because prophets and people always need guidance from the one who knows everything- God. Last but not least, The Ten Commandments constitute the guide line or Magna Carta that regulate life for the Christians. Though they are not directly cited in Quran, there are some hints that could be interpreted as the Ten Commandments. My humble works seems far away from perfection, and further work must be carried to shed more light on this complicated issue. As a Muslim, I strongly believe that the reference text should be Quran which is the original version that has not undergone any kind of forging or modification unlike The Bible.

Eulogy for Daughter :: Eulogies Eulogy

Eulogy for Daughter My Dear Charity, Where do I start?   How do I begin a farewell when I still can't believe you're gone?   How do I say goodbye to a part of my soul? The day you were born I felt this indescribable love.   One I had never known before.   From the beginning of your life I never knew I could have a love that was so strong.   When you were an infant I told people how great you were and they said, "Yeah, but wait until she is two."   When you were two I told people how great you were and they said, "Yeah, but wait until she is ten."   When you were ten I told people how great you were and they said, "Yeah, but just wait until she is 16."   And now you are 16 and I am telling people how great you are. You came into my life and changed me forever.   Over the years people have complimented me for being a good mother but I can't take credit for that.   You were born good and you were the one who was often teaching me.   I believe you are an angel God sent to teach me.   You taught me love.   You taught me honesty.   You taught me how to forgive and how to be strong.   You are the strongest person I have ever known and you gave me strength when I was weak.   When times were sad and tough I looked to you for strength.   You taught me how to be myself.   Most of all you taught me about life and how to live. When you got sick and the doctors told me I should hold you back you taught me it was more important to feel and grow like any other child than to have me hide you under my wing.    It was more important to live.   And that you did.   You danced so beautifully, for years.   And then your greatest joy, cheerleading.   You made me so proud.   You have always been my greatest pride and joy.   I'm not sure how I can live this life without you.   Remember when you would cry and tell me you were so afraid because you didn't want me to die before you.   And I would tell you I wasn't going to die.   And remember me saying you couldn't die before me, so we agreed, we had to go at the same time because neither of us could live without the other.

Important Wealth Tax Cases Law for Ca Final Dt Nov 2011

Wealth Tax FOR NOV 2011 EXAM 2011 – TMI – 203374 – PUNJAB AND HARYANA HIGH COURT Rajiv Kumar. Versus Commissioner of Wealth Tax. Urban land – Agricultural land – the matter is covered against the assessee by order of this Court dated 8. 9. 2003 in W. T. A. No. 1 of 2003 in Jagraj Singh Mann v. CWT, Patiala & another – Decided against the assessee †¦. †¦.. 04. 1993 for charging the wealth tax? iii) Whether the order is sustainable by not appreciating that as per Article 246 r. w. List-1 of 7th Scheduled Item No. 6 the tax on the capital value of agricultural lands can not be levied by the Parliament and hence the interpretation rendered is unconstitutional? † Learned counsel for the assessee fairly states that the matter is covered against the assessee by order of this Court dated 8. 9. 2003 in W. T. A. No. 1 of 2003 in Jagraj Singh Mann v. CWT, Patiala & another. Accordingly, these appeals are dismissed. A photocopy of this or der be placed on the file of each connected case. 2011 – TMI – 203338 – PUNJAB AND HARYANA HIGH COURT Commissioner of Wealth Tax. Versus S/Shri Kulbir Singh & Rajinder Singh. Assets u/c 2(ea)- The appeal of the Revenue by ignoring that under the provisions of section 2(ea) of the Wealth-tax Act the urban land is included in the definition of ‘assets’ w. e. f. 01. 04. 1993 and on merits the value of such urban land was taxable – The Assessing Officer included the agricultural†¦. †¦.. with the judgment of the Full Bench of this Court. 5. On merits, view has already been taken in favour of the revenue by order passed today in W. T. A. No. 31 of 2010 Tara Singh v. Commissioner of Wealth Tax etc. 6. In view of judgment of Full Bench of this Court in M/s Varindera Construction Co. Baghapurana, we are of the view that the impugned order of the Tribunal cannot be sustained and the same is set aside. The matter is remanded to the Tribunal for fresh decision on merits. It is made clear that if the assessee is aggrieved by this order, they will be at liberty to approach this Court. The appeal is disposed of. 2011 – TMI – 203319 – PUNJAB AND HARYANA HIGH COURT Smt. Surinder Kaur. Versus The Commissioner of Wealth Tax & another. Assets u/s 2(ea)- Agricultural Land of which agricultural operation were being carried out – Hence, the matter is covered against the assessee by order of this Court dated 8. . 2003 in Jagraj Singh Mann v. CWT, Patiala & another – Accordingly, these appeals are dismissed†¦. †¦.. stantial question of law:- â€Å"i) Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in law in holding that the Section 2(ea) of the Wealth Tax Act would include the Agricultu ral Land of the Appellant of which agricultural operation were being carried out? † Learned counsel for the assessee fairly states that the matter is covered against the assessee by order of this Court dated 8. 9. 2003 in W. T. A. No. 1 of 2003 in Jagraj Singh Mann v. CWT, Patiala & another. Accordingly, these appeals are dismissed. A photocopy of this order be placed on the file of each connected case. 2011 – TMI – 203253 – PUNJAB AND HARYANA HIGH COURT Commissioner of Wealth Tax. Versus S/Shri Kulbir Singh & Rajinder Singh. Assets u/s 2(ea)- The Assessing Officer included the agricultural land falling under the definition of ‘Urban land’ and ‘asset’ under Section 2(ea) for assessment under the Act – CIT(A) deleted the addition – ITAT refused to entertain the appeal on the ground that amount is small – Held that: – the†¦. †¦.. ith the judgment of the Full Bench of this Court. 5. On merits, view has already been taken in favour of the revenue by order passed today in W. T. A. No. 31 of 2010 Tara Singh v. Commissioner of Wealth Tax etc. 6. In view of judgment of Full Bench of this Court in M/s Varindera Construction Co. Baghapurana, we are of the view that the impu gned order of the Tribunal cannot be sustained and the same is set aside. The matter is remanded to the Tribunal for fresh decision on merits. It is made clear that if the assessee is aggrieved by this order, they will be at liberty to approach this Court. The appeal is disposed of. 2011 – TMI – 203386 – DELHI HIGH COURT Commissioner of Wealth-tax Delhi-VI Versus Motor & General Finance Ltd. Assessement – (a) Whether on the facts and circumstances of this case, is it mandatory to issue notice under section 16(5) of the Wealth-tax Act before passing best judgment assessment in case where return was not filed pursuant to notice under section 16(4) of the Act? (b) Whether no notice unde†¦. †¦.. f the relevant year has gone through various rounds of litigation before the authorities below because of no fault of the revenue. 2. In view of our above discussion we answer question (a) in the negative that where return was not filed pursuant to notice under section 16(4) of the Act, no further notice was mandatory under section 16(5) prior to passing of best judgment assessment. We answer the second question in affirmative in the sense that where notice under sub-section (4) of section 16 had already been i ssued, no notice was required to be issued in view of second proviso to section 16(5). Both the appeals are disposed of accordingly. 011 – TMI – 203069 – DELHI HIGH COURT Commissioner of Wealth-tax Versus. Motor and General Finance Limited U/s 17 of the Wealth-tax Act, 1957 – The assessee is in receipt of amount from various properties and had shown rental receipts of Rs. 6,14,36,188 (assessment year 1997-98) and Rs. 2,34,18,846 (assessment 1998-99) – The assessee had not filed the wealth-tax returns for these years and there being t†¦. †¦.. levant year has gone through various rounds of litigation before the authorities below because of no fault of the Revenue. 22. In view of our above discussion we answer question (a) in the negative that where the return was not filed pursuant to notice under section 16(4) of the Act, no further notice was mandatory under section 16(5) prior to passing of best judgment assessment. We answer the second question in the affirmative in the sense that where notice under sub-section (4) of section 16 had already been issued, no notice was required to be issued in view of the second proviso to section 16(5). Both appeals are disposed of accordingly. 2011 – TMI – 202991 – ALLAHABAD HIGH COURT Commissioner Of Income Tax Versus Late Sri Salekh Chand Through Legal Heirs Smt. Uma Rani& Ors Whether asset to be assessed in the hands of each of the co-owners separately and not in the hands of A. O. P. – similar questions were referred in Wealth Tax Reference No. 134 of 1999 which were answered in affirmative i. e. in favour of the assessee and against the Revenue – matter remanded to Tribuna†¦. †¦.. ) (b) of the W. T. Act are applicable in this case rather than Section 21-AA? 3.? Assessment Years 1986-1987 and 1987-1988? re involved in all these references. 4. The counsel for the parties also state that similar questions were referred in Wealth Tax Reference No. 134 of 1999 which were answered in affirmative i. e. in favour of the assessee and against the Revenue on 12. 7. 2007. 5. In view of the answer given therein, we also answer the questions referred to us in affirmative i. e. in favour of the assessee and against the Revenue. 6. Let our opinion be s ent back to the Tribunal for passing appropriate orders. 2011 – TMI – 203435 – PUNJAB AND HARYANA HIGH COURT Commissioner of Wealth-tax Versus Shri Charanjit Singh (HUF) Agricultural land – beyond municipal limits – the land measuring 66 kanals 2 Maras is situated beyond the notified distance of 3 kms from municipal limit and as such it is not asset chargeable to wealth-tax with in the meaning of clause (ea) of section 2 †¦. †¦.. he CWT(A) and the Tribunal have concurrently recorded a finding of fact that the land in question was beyond the notified distance from the municipal limits, the fact remains that in the case of brother of the respondent-assessee, the revenue has accepted the finding of the CWT(A). . In view of above, we do not find any ground to hold the finding of the Tribunal to be perverse. The question No. 1 has, thus, to be answered against the revenue and in favour of the matter has been decided in favour of the assessee in the order mentioned above, the said question has also to be answered against the revenue. Accordingly, the appeal is dismissed. 2 011 – TMI – 203105 – HIMACHAL PRADESH HIGH COURT Commissioner of Wealth Tax Versus. M/s. H. P. Small Industries & Export Corp. Assets u/s 2(ea) – The assessee which is the State Small Industries and Export Corporation was allotted some land by the State – The assessee constructed sheds on this land and rented out the same to industrialists – The Assessee in its return of income included the rents received on account of t†¦. †¦.. never raised before any of the authorities below and further more we are of the view that the words of clause (iii) of Section 2(ea) indicate that the house to be exempt must be in the occupation of the ssessee for the purpose of any business or profession carried on by him. Keeping in view the language of the Section it cannot be said that the assessee was in possession through the tenants. In view of the above discussion, the questions are answered in favour of the Revenue and against the Assessee. The order of the Tribunal is set-aside and the order of the Assessing Officer as confirmed by the Commissioner (Appeal) is restored. No costs. GANESANRAMAN CA FINAL CHENNAI

Jean-Jacques Rousseau and the Noble Savage

Jean-Jacques Rousseau and the Noble Savage While learning about the Enlightenment, the students in Mrs. ‘s world history class were obligated to do a research about one Enlightenment individual that changed the course of humanity. And the individual this student was researching about was named Jean-Jacques Rousseau. As she researched about him, she wanted to know how the new understanding of society was developed and changed by Rousseau. So she developed a thesis that Rousseau developed a new understanding of society because he brought up new ideas about the natural state of man, and first introduced transparency to society.From her long months of finding more about Rousseau, she realized that Rousseau's idea about the natural state of man was out of the norm and talked about self-imposing. The quote from â€Å"Jean Jacques Rousseau† written by Columbia Electronic Encyclopedia states that, â€Å"the general will is what rational people would choose for the common good. Freedom, then, is obedience to a self-imposed law of reason, self-imposed because imposed by the natural laws of humanity's being. â€Å"0ean Jacques Rousseau. , sec. 2, par. 3) shows that if humans obey self-imposed laws of reason and natural laws, it leads to freedom.Rousseau believed that deep inside, humans were not brutes like what Thomas Hobbes thought, but like the noble savages from the Americas, living a life of goodness, simplicity, and nobility. And unlike other Enlightenment thinkers, he viewed philosophy and philosophers negatively because he saw them as â€Å"the post-hoc rationalizers of self-interest, as apologists for various forms of tyranny, and as playing a role in the alienation of the modern individual from humanity's natural impulse to compassion† (Bertram, sec. 1, par. 1), courtesy of â€Å"Jean Jacques Rousseau† published by the Stanford Encyclopedia f Philosophy.Rousseau's version of the natural state of man and his thoughts on philosophy was very different and unique from others and through this society started to question the norm again. Rousseau brought up the fresh idea of being transparent. Living a transparent life was Rousseau's way of saying that humans shouldn't be extravagant in everything they do and have. He believed that instead of having too much and being extravagant, people should keep what was necessary and donate the extras so that the social gap wasn't too wide. In â€Å"Jean Jacques Rousseau. ublished by Columbia Electronic Encyclopedia, Rousseau's philosophy says that humans have a â€Å"common good† and that under the right conditions and circumstances, our general will can actually be a reality instead of Just an ideal dean Jacques Rousseau. , sec. 2, par. 4). Living the life of simplicity and nobility really struck Rousseau and he believed that self-imposed laws would really give men their freedom as â€Å"Jean-Jacques Rousseau (1712 – 1778)† by BBC stated, â€Å"It argued that a state based on a genuine social contract would give men real freedom in exchange for their obedience to a self-imposed law. ean-Jacques Rousseau (1712 – 1778), par. 3). Rousseau emphasized and concentrated on living transparently and the self- impose of our needs and natural state throughout his entire life. So, how is the new understanding of society developed by Jean-Jacques Rousseau? Rousseau developed a new understanding of society because he brought up new ideas about the natural think for themselves again by thinking outside the box such as developing the new thought of the natural state of man, the noble savage.He also believed that transparency could change society by giving up on extravagance and Just being their enuine selves instead of trying to fit into the high standards and expectations of society today. He believed that humans were good at heart and that their self- imposed laws give freedom. Jean-Jacques Rousseau made a great impact on society today and it is still seen today. Works Cited: Bertram, Christopher. â€Å"Jean Jacques Rousseau. † Stanford Encyclopedia of Philosophy. Stanford university, 27 sept. 2010. web. 8 NOV. 2012.. Columbia University, Press. â€Å"Jean Jacques Rousseau. † Columbia Electronic Encyclopedia. History Reference Center, Nov. 2011. Web. 29 Nov. 2012. jean-Jacques Rousseau (1712 – 1778). † BBC News. Ed. BBC. BSC, n. d. web. 28 NOV. 2012. . Jean-Jacques Rousseau Jean Jacques Rousseau, a biography written by Christopher Bertram on September 27th 2010, introduces Rousseau and his ideas. Rousseau's views, influences, and arguments keep him remembered as a very important figure in the history of philosophy.This biography discourses on not only his life, but also the background of his ideas and his philosophy, his education, language, legacy, and his works. I think this biography is very good, uses high vocabulary words in almost every single entence, which can make it hard to unders tand but the points and explanations are presented very cleanly. I recommend this to high schoolers who want to learn about Rousseau while improving their vocabulary. Encyclopedia. History Reference Center, Nov. 2011. Web. 29 Nov. 2012. â€Å"Jean Jacques Rousseau. is a biography published by the Columbia Electronic Encyclopedia explains the life of Jean-Jacques Rousseau, a famous philosopher, in meticulous details such as his personal life as well as his most famous accomplishments, and his influence throughout the world. Although this article is long, I think this is a great article because of the great details and the interesting language usage.