#42982

[leomacgivena]

爆破予告に対して、犯人が予告する日時を守る前提で動いているっぽいところになんとも言えないお役所仕事感がある。

弁護士あつこ先生さんはTwitterを使っています (via leomacgivena)

[vestaignis]

Болотная сова (Asio flammeus) – среднего размера сова: длина ее тела колеблется от 34 до 42 см, вес самцов - 0,23-0,39 кг, самок - 0,24-0,43 кг. Крылья у нее длинные, ноги украшены пучками из перьев, на голове расположены маленькие вертикально стоящие "ушки" из перьев.

Болотная сова распространена очень широко, она обитает на всех континентах, кроме Австралии и Антарктики и населяет соленоводные болота, прибрежные равнины, хвойные леса, тундру, трясины, поля, прерии, высокотравные степи (часто с солончаками), луга (в поймах рек и озер), гористые местности и субальпийские луга, сельскохозяйственные угодья и парковые насаждения. Во всех местах обитания болотная сова придерживается открытых пространств.

Большую часть рациона этой птицы составляют мелкие грызуны (мыши, полёвки, лемминги, крысы, хомяки и ондатры), кролики, землеройки, летучие мыши, птицы (кулики, крачки, мелкие чайки, жаворонки и дрозды), насекомые (кузнечики, жуки, гусеницы) и иногда рыба.

Охотится болотная сова в любое время суток, низко паря над открытым пространством. На добычу она обычно нападает с полета или из засады и несёт ее в когтях. Болотные совы – моногамы и образуют постоянные пары. Самец привлекает самку на свой участок красивыми пируэтами в воздухе. Иногда в брачных полетах участвуют обе птицы: они гоняются друг за другом, сцепляются когтями или в шутку борются. Гнездом обычно служит расчищенная самкой ямка диаметром до 40 см на вершине плоской кочки среди густой травы или тростника. В кладке 4–7 яиц, которые насиживает самка.

Swamp Owl (Asio flammeus) – medium-sized owl: its body length ranges from 34 to 42 cm, the weight of males is 0.23-0.39 kg, females - 0.24-0.43 kg. Her wings are long, her legs are decorated with tufts of feathers, and small vertically standing "ears" of feathers are located on her head.

The is very widespread, it lives on all continents except Australia and Antarctica and inhabits saltwater swamps, coastal plains, coniferous forests, tundra, bogs, fields, prairies, tall grass steppes (often with salt marshes), meadows (in floodplains of rivers and lakes), mountainous areas and subalpine meadows, agricultural lands and parkland. In all habitats, the swamp owl adheres to open spaces.

Most of the diet of this bird consists of small rodents (mice, voles, lemmings, rats, hamsters and muskrats), rabbits, shrews, bats, birds (sandpipers, terns, small gulls, larks and thrushes), insects (grasshoppers, beetles, caterpillars) and sometimes fish.

The swamp owl hunts at any time of the day, hovering low over an open space. It usually attacks prey from flight or from ambush and carries it in its claws. Swamp owls are monogamous and form permanent pairs. The male attracts the female to his site with beautiful pirouettes in the air. Sometimes both birds participate in mating flights: they chase each other, lock claws or jokingly fight. The nest is usually a hole cleared by a female with a diameter of up to 40 cm on top of a flat hummock among dense grass or reeds. There are 4-7 eggs in the clutch, which are incubated by the female.

Источник://www.ebirds.ru/vid/225.htm,/bigenc.ru/c/bolotnaia-sova-bb9577,/zoogalaktika.ru/photos/aves/strigiformes/asio-flammeus, //www.mos.ru/news/item/86280073/,://ecology.polotsk.museum.by/node/42982,/russia.birding.day/v2taxon.php?s=423&l=ru.

[shefancdotcom]

Check out this listing I just added to my Poshmark closet: Athearn Ready To Roll Trains In Miniature Revere Sugar Refinery Model Train.

[worldstop10]

Cortex Protocol (Steam VR)

New Review - Cortex Protocol (Steam VR) - Valve Index & HTC Vive

System: Valve Index & HTC Vive Price at Time Of Review: N/A Comfort Rating: Red Genre: Puzzle Input: Tracked Motion Controllers Best Playing Position: Standing Multi-Player: No Age Rating: PG VR Shop Score 1/100: Coming Soon

Description:Cortex protocol is a puzzle oriented VR game, where you have to clear interesting mazes shaped like Rubik’s Cubes. Learn to think outside of the box by rotating the maze…

[chacmar]

i have 3 separate google docs from the past 6 years that contain more or less all of the poetry i’ve written in these past 6 years. poetry is my main passion and what i hope to get published one day. these docs combined have about 51k words in them.

i’ve been writing sunny fics for less than a year now. i have over 90k on ao3 and more (unfinished words) in my google docs.

With just what’s on ao3, i have written  42982 more words in sunny fics in this past year than i have written poetry in the past 6 years.

[vjmglobal]

Cenvat Credit via TRAN 1 filing can be claimed till 30 June 2020

The Hon’ble Delhi High Court under the division bench of Honourable Justice Vipin Sanghi and Honourable Justice Sanjeev Narula has passed a landmark judgement allowing to file transition credit via TRAN 1 filing till 30th June 2020. It further directed the tax department to widely convey this judgement to file TRAN-1 across the public domain via publishing on their website so that whosoever could not claim the benefits can claim now.

The judgement has been pronounce in the case of M/s Brand Equity Treaties Limited, Micromax Informatics Limited, Developer Group India Private Limited, Reliance Elektrik Works Vs The Union of India and others (W.P.(C) 11040/2018 and C.M. No. 42982/2018, W.P.(C) 196/2019& CM APPL. 965/2019, W.P.(C)8496/2019, W.P.(C) 13203/2019)

(refer table below)

In the given case, petitioners failed in GST TRAN 1 filing due to their own follies and the respondent prevented them from forwarding CENVAT Credit accumulated as of 30th June 2017 to the GST regime.

Petitioner contended that CENVAT Credit is a vested right under Article 300A and therefore can’t be taken away merely due to non-fulfilment of conditions which are procedural into nature. Therefore, Rule 117 of CGST Rule, 2017 is not mandatory into nature.

However, the respondent contended that a delay in GST TRAN 1 filing was not made due to any technical glitches.

Hon’ble Delhi HC held that the term used in Rule 117(1A) of CGST Rules, 2017- “technical difficulties on common portal” can’t have a very narrow interpretation and it can’t be used for difficulties arising due to respondent. It would include difficulties faced by taxpayers. Just like respondent, petitioners also require time to adapt to a new system. Further, time limit prescribed for availment of ITC pertaining to pre-GST regime should not be discriminatory and unreasonable.

As the judgment states now taxpayers across the country can GST TRAN-1 filing to get the CENVAT or the Input Tax Credit up until 30th June 2020.

Here in this article, we have represented a simplified structure of all the essential facts about the case. Have a look below to get the complete overview.

1. Brief Facts of the Case GST TRAN 1 Filing

Issue faced by various petitioner as given in below table

Accordingly, all four petitioners seek identical relief in the nature of directing the respondent to permit the ailment of accumulated CENVAT Credit as of 30th June 2017 by filing a declaration in form GST TRAN 1 filing beyond the period specified in CGST Rules.

The writ petition also questioned the constitutional validity of Rule 117 of the CGST Rules, 2017 on ground of arbitrary and violates provisions of Article 14 of Constitution.

2. Legal Reference in case

“Section 140 – Transitional Arrangement of Input Tax Credit” of the CGST Act, 2017 specifies that every registered person is entitled to carried forward CENVAT Credit filed in the return for the period ended on 30.06.2017 subject to fulfillment of specified conditions.

“Rule 117-Tax or duty credit forward under any existing law or on goods held in stock on the appointed day” specifies:

Every registered person entitled to take credit under section 140 shall file an electronic declaration in GST TRAN-01 within 90 days from 01.07.2017.

Further, the commissioner may extend such period of 90 days by a further period not exceeding 90 days.

Commissioner may further extend the due date of filing of GST TRAN-01 by a further period, not beyond 31.03.2019 for such registered persons who failed to file a declaration by 27.12.2019 due to technical glitches.  (Sub-Section (1A) of Section 117 inserted)

Article 14: Equality before law: The State shall not deny to any person equality before the law or the equal protection of the laws within the territory of India Prohibition of discrimination on grounds of religion, race, caste, sex or place of birth.

Article-300A-Persons not to be deprived of property save by authority of law- No person shall be deprived of his property save by authority of law

3. Contention of the petitioners – The time limit for GST TRAN 1 filing is a procedural condition rather than a mandatory provision

Petitioner contended on following grounds:

GST System at the relevant point of time or even today is in a nascent “Trial and Error” phase. Therefore, petitioners can’t be made suffer due inefficiency in the system of respondent.

The CENVAT credit is the property of the petitioner which is a vested right and very much protected constitutionally through the Article 300A of the Constitution.

The petitioners claimed that the government can’t take away such vested right on account of inability to fulfil any conditions that are too procedural in nature.

They further pleaded to the honorable court that the time to time extensions from the tax department to file claims for CENVAT credit is a clear indicator of the technical errors on the common portal. It also shows that the time limit for GST TRAN 1 filing is a procedural condition rather than a mandatory provision.

4. The Union of India and ORS submitted- Accumulated CENVAT Credit is not a vested right and can’t be claim to perpetuity

The respondent demolished all the claims of petitioners as petitioners could not show any significant proof which exhibits their claim for technical glitch.

Petitioners do not deserve any sympathy; it exhibited a casual approach on part of the petitioner in GST form TRAN 1 filing.

In all earlier precedents, the extension was granted as there existed some technical glitch due to which GST TRAN 1 filing could not be filed within time.

In the given case, petitioners filed GST TRAN 1 filing for the first time after the expiry of the due date.

Further, Rule 117 is also valid as section 164(1) of CGST Act, 2017 authorises the government to make rules for carrying out provisions of the act on recommendation of council.

Accumulated CENVAT Credit is not a vested right and can’t be claimed to perpetuity. Credit is in the nature of benefit/concession extended as per act. Therefore, rules can be framed for granting benefits.

5. Observations of the Honourable Delhi High Court

Observation of Hon’ble Delhi High Court is as follows:

5.1 The tax department could not meet the expectations and serve the needs of taxpayers

The honorable court held that the transition from the former tax regime to GST to avail the tax credit was supposed to be done through an electronic declaration submission in Form GST TRAN 1 filing.

The tax department has extended the due date of filing several times up until 27th December 2019. However, still, there were many taxpayers who could not meet the deadline.

Click on this link to be continue: click here

[portafoliodenisse]

ALFA SYSTEMAS

Elaboración de contenido para redes. 

[denber1]

ALFA SYSTEMAS

Elaboración de contenido 

[dailymaker]

윤석열측 “’박지원 수양딸’ 조성은이 제보…’대선 개입’ 朴 공수처 고발”

[mrdevsu]

कोरोना संकट बरकरार! रोजाना बढ़ रहे करीब 40 हजार नए केस

कोरोना संकट बरकरार! रोजाना बढ़ रहे करीब 40 हजार नए केस

आज कोरोनावायरस के मामले: भारत में कोरोना की लहर अब स्थिर हो गई है। देश में हर 40 हजार नए मामले। जैसा बैक्टीरिया में 43,910 कुकी से ठीक भी हों, वे कल 5331 में क्यूं कम हो गए थे। अगस्ता में बार बार जब कोरोना के मामले 40 हजार से कम दर्ज हों। पहली 2 अगस्त और 6 अगस्त: 40 हजार से अधिक मामले में। 1 अगस्त को 40134, 2 अगस्त को 30549, 3 अगस्त को 42625, 4 अगस्त को 42982, 5 अगस्त को 44643, 6 अगस्त को 38628…

[airmanisr]

42982 by stratfordman72 Via Flickr: My Collection Picked up at Truro

[ranzwarcom]

Is HIIT bad for you? The downsides of high-intensity workouts - CNET

https://www.ranzware.com/42982

[metwallybendary]

بوابة النجوم .. حقق الفريق الأول لكرة القدم بنادي الرائد الفوز على مضيفه الفتح، بنتيجة (2-0)، ضمن مباريات الجولة 15 من عمر دوري كأس الأمير محمد بن سلمان للمحترفين، موسم 2020-2021....

[kurano]

警察は身内の不祥事に甘いと言われるが、今回は驚くほど対応が早く、厳しかった。その陰には、政治家の会食がバッシングにあっていることも影響しているという。大野元署長の件についても、発表直後から新聞やテレビはこぞって警察の意識の低さを非難した。 「批判は受けたが、元署長を少しでも守ろうとしていたらさらに大炎上していた。その意味では、本部の厳しい対応も当然だったと言える。警察は批判されることを極端に嫌うからね。今回の件だって、懇親会に参加していても感染さえしていなければバレなかったし、内々の注意で済んだ可能性がある。しかし署員を引き連れて大人数の懇親会に参加、2次会にまで行って感染したのではさすがにアウト。人数もダメ、2次会もダメ、感染したのはもっとダメ。一瞬でスリーアウトだよ」（同上）

(2ページ目)警視庁元署長はコロナ陽性翌日に即刻左遷。付き合った部下たちの運命は？《通達無視で約20人の飲み会》 | 文春オンライン