Tax evasion case Essay Example for Free

Tax evasion case Essay Introduction Tax evasion is the illegal evasion of taxes by individuals, corporations and trusts. Tax evasion often entails taxpayers deliberately misrepresenting the true state of their affairs to the tax authorities to reduce their tax liability and includes dishonest tax reporting, such as declaring less income, profits or gains than the amounts actually earned, or overstating deductions. Tax evasion is an activity commonly associated with the informal economy. One measure of the extent of tax evasion (the tax gap) is the amount of unreported income, which is the difference between the amount of income that should be reported to the tax authorities and the actual amount reported. There is a difference between tax minimization/avoidance and tax evasion. All citizens have the right to reduce the amount of taxes they pay as long as it is by legal means. In contrast, tax avoidance is the legal use of tax laws to reduce ones tax burden. Both tax evasion and avoidance can be viewed as forms of tax noncompliance, as they describe a range of activities that intend to subvert a states tax system, although such classification of tax avoidance is not indisputable, given that avoidance is lawful, within self-creating systems. Tax evasion in India Tax evasion has always been a criminal offence in India. There are a number of provisions relating to prosecution under Chapter XXII of the Income-tax Act, 1961. Failure to file timely return of income, false statement and verification, willful attempt to evade tax, fabrication of accounts and documents and failure to deposit tax deducted or collected at source attract minimum rigorous imprisonment of three/ six months. Removal, concealment, transfer or delivery of property to thwart tax recovery or failure to afford necessary facilities for the officers during search operations are some more offences liable for rigid sentences. Abetment of false return, where it is  proved, would land not only the accused in trouble but those who help him, including those rendering professional assistance, providing for a rigorous imprisonment for a minimum period of three/ six months and a fine. Where the offence is rendered by a firm or company partners and the officers, including directors of t he company, may be responsible, unless they are able to prove that the offence was committed without their knowledge in spite of due diligence on their part. For the offence of the Hindu Undivided Family (HUF), the karta himself, besides all members, is deemed to be guilty, unless such members are able to prove that the offence was committed without their consent or connivance. Enforcement of law is also made easier for prosecution by statutory presumptions of culpable mental state placing the responsibility of proving innocence on the accused. Probation of Offenders Act, 1958, is not applicable for economic offences under the income-tax law, except for persons below 18 years of age. The law in India treats tax offences not only as a criminal offence but also has strengthened the same by statutory presumptions and minimum rigorous imprisonment subject to a maximum period of seven years. There are number of prosecutions launched year after year. It is difficult to accept that tax administration in India is â€Å"notoriously† slack and that there is a lot of political interference. More often the Department is known for its overzealousness, while the tax officers are comparatively independent protected by law. If they yield to political pressure, it cannot be solely the fault of the politicians. There are numerous instances, where the officers have not yielded to pressure from any quarters. If there is still significant tax evasion, it is as much a part of the system of limited scrutiny in vogue for the past several years and more probably because of all pervading corruption against which stiffer action is certainly necessary. As for comment relating to the proposed Direct Taxes Code Bill, 2010, provisions relating to prosecutions under Chapter XV in the proposed Code do not lighten the severity of the provisions under the present Act. The word â€Å"concealment† is not used in the context of prosecution either under the present Act or the proposed legislation. But there are provisions to tackle defaults of every kind. As regards penalty, the Code provides for levy of penalty automatically, wherever there is a difference between reported and assessed income. The removal of the word â€Å"concealment† takes away the need for inference of  intent to keep back any information relating to assessment. The law in the Code makes no difference between the delibe rate delinquency and the innocent omission so that the Code, as in most other aspects, is more stringent on the taxpayer. India loses 14 trillion rupees ($314 billion) from tax evasion annually, depriving it of funds for investment in roads, ports, and power, says Arun Kumar, author of The Black Economy in India. General government tax revenue is an estimated 18 percent of India’s $1.5 trillion in gross domestic product, the lowest among the four BRIC nations, International Monetary Fund data show. With so little revenue coming in, Prime Minister Manmohan Singh is now attempting India’s biggest overhaul of the tax code in half a century. Investors say tax reform would boost their confidence. â€Å"If the government does end up making a substantial amount in revenue as a result of the tax overhaul, their deficit requirements should come down and the interest burden will also come down,† says Killol Pandya, Mumbai-based head of fixed income investments at Daiwa Asset Management (India). About Anurag Kashyap Anurag Singh Kashyap (born 10 September 1972) is an Indian film director, producer and screenwriter. He famously is termed as an Art filmmaker who loves dark and real concepts. Kashyap made his directorial debut with as yet unreleased Paanch, with Kay Kay Menon as the lead. As a filmmaker, he is known for Black Friday (2004), a controversial and award-winning Hindi film about the 1993 Mumbai bombings, followed by No Smoking (2007), Dev D (2009), Gulaal (2009), That Girl in Yellow Boots(2011) and Gangs of Wasseypur (2012). As a screenwriter, he wrote the scripts for theFilmfare Award-winning Satya (1998) and the Academy Award-nominated Canadian filmWater (2005). He founded his film production company, Anurag Kashyap Films Pvt. Ltd. in 2009. In 1999, Kashyap won the Best Screenplay award for Satya at the Star Screen Awards. The next year, his short film Last Train to Mahakali won the Special Jury Award at the same awards. His feature film debut Black Friday won the Grand Jury Prize at the 3rd Annual Indian Film Festival of Los Angeles (2005), and was a nominee for the Golden Leopard (Best Film) at the 57th Locarno International Film Festival (2004). In 2010, he announced his association with Tumbhi where he  and his team will make six short films for Tumbhi and start his blog with them, as well. He was listed on the The DNA power list: Top 50 influentials, a list of 50 most influential Indians in 2011. Soon, he will be awarded with a cultural achievement award in the Cannes Film Festival. Kashyap currently serves on the board of Mumbai-based NGO, Aangan Trust, which helps protect vulnerable children around India. He is one of the most influential and important directors in India. Gangs of Wasseypur are a huge commercial and critical hit. Legendary Hollywood film-maker Martin Scorsese wrote to Kashyap, saying how much he loved Gangs†¦and Dev D. The two will be spending 15 days together at the end of the year. Kashyaps first big-budget film, Bombay Velvet, being co-produced by Fox Studios, went on the floors this month. Hes getting to direct Amitabh Bachchan, whose movies of the 70s greatly influenced him, for a fiction TV show. Megastars such as Shah Rukh Khan are keen to work with him. An Amitabh and a Ranbir working with me means they are coming midway, they want to do something different and dont want to be slaves of their image. That says a lot. We both are meeting midway. A Ranbir is as good or an even better actor than a lot of those on the fringes, says Kashyap. Case description Anurag Kashyap is in a light spot. The filmmaker has been held by the Service Tax department officials who have been keeping an eagle eye on B-town celebs for defaulting on taxes. From what we hear, the ST officials carried out an extensive investigation at Kashyap’s Yari road office in Mumbai a couple of weeks back and later charged him guilty for service tax evasion of Rs 55 lakh. Based on this, the director-producer was asked to appear before the Service Tax Department on August 22, but he failed to do so and sent his representatives to deal with the matter. Hence, Anurag’s accounts got sealed and he has now requested the department to grant him time until September 3. A team of officers from the Service Tax Department visited Anurag Kashyap’s office at Yari Road on 26 August between 2 pm to 10:30 pm and found him â€Å"guilty of Service Tax evasion to the tune of Rs 55 lakhs.† Anurag Kashyap was then summoned to appear before the Service Tax Commission on 27 August. But as he was still in Sri Lanka, he sent a representative. On the following day, his bank accounts were frozen, and now the ‘Gangs of Wasseypur’. Sameer Wankhede, Deputy Commissioner of the Service Tax Department confirmed that a case had been booked against Anurag Kashyap. A Service Tax official said, â€Å"Section 89 of the Finance Act says that if you have not paid your service tax to the tune of Rs 50 lakh for a period of six months, the defaulter can face imprisonment for a period of seven years and it is a non bail able offence. As of now, we have detected that Anurag has defaulted on over Rs 50 lakh. First it was the films budget that shot up by Rs 23 crore, thanks to the sinking INR and now the director has landed in legal tangles with the Service Tax Department. Anurag kashyap also has been accused of not filling taxes from the business he runs side by side. He is involved in the fashion industry and manufactures designer clothes for celebrities. This company is run under his ownership and is looked after by his wife. He has had a huge profit of approximately 2 crores in the year 2012 and he has not turned up to pay the taxes for it. It has also been reported that he had not paid wealth tax which amounts to 30cr. including the ornaments that he owns. According to the income tax authorities he is liable to pay a tax of 30 lakhs. Questions 1) Discuss the whole case in detail. 2) Evaluate the total tax that he is liable to pay according to the tax department authorities 3) Discuss the payment methods of these taxes in India. 4) How can the dispute be settled? 5) What is the future of these taxes in India? Ans 1) Analysis of the case The above described case is of the famous bollywood film-maker Anurag Kashyap. According to this case he failed to submit a service tax which amounted to Rs. 55 lakhs. After he gained a hug profit of 23 crore at the box office from his film Gangs of Wasseypur, he was supposed to submit this amount as service tax which he failed to do, and thus he had a raid by the  income tax officials in his office. He was found guilty and his accounts were immediately ceased. The second tax that he failed to pay is the income that he is earning from the house in the name of his daughter. Under this head, tax amounts to rs. 000. This income is taxed under the income from other sources. The second tax evasion that the income tax authority finds him guilty of is the income from his designer clothes manufacturing company which was supposed to earn a profit of 19000000. He has tried not to show this income as a part og his total taxable income. The income tax authority says that the total tax due under this head should be around 55lakhs Anurag Kashyap has been found guilty of not paying tax under three heads i.e. service tax, earnings from other sources, and wealth tax. Ans 2) Calculation of the total tax Service tax; Total earnings in the year 2012-13 from the box office Rs.23,00,00,000 Taxable income after the net deductions Rs. 4,45,00,000 Service tax (@12.36% (10+2+1) = 55,00,000 wealth tax: total taxable wealth Rs.3,00,00,000 rate of wealth tax (1% over 30lakhs) Rs.27,00,000 tax from business and proffession: profit a/c to profit and loss account Rs. 1,90,00,000 income tax payable Rs. 55,30,000 Education Cess @ 2% Rs.110600 Secondary and Higher Education Cess @ 1% Rs. 55300 Total (Rs. 55lakhs+27lakhs+ 5695900) = Rs.1,38,95,900 Ans3) Pament of service tax in india Service tax is envisaged as the tax of the future. Well synchronized taxation on manufacturing, trade (domestic international) and service without giving rise to cascading effect of taxation would be an ideal worth pursuing in the immediate future. This would bring in VAT in its truest sense, though the ultimate objection ushers in the regime of Goods and Service Tax (GST). Continued growth in GDP accompanied by higher rate of growth in service sector promises new wider avenues of taxation to the Government. If the tax on services reduces the degree of intensity of taxation on manufacturing and trade without forcing the Government to compromise on the revenue needs, then one of the basic objectives of taxing the service sector would be achieved. Voluntary tax compliance on the part of taxpayers demands prudent accounting practices and transparency in the conduct of their business. Marginal rates of taxation would be conducive in this process. Many new services may be brought under the tax net in future. The inclusion of all value added services in the tax net would yield larger amount of revenue and make the existing tax structure more elastic. Advanced economies of Western Europe, North America and Far East have share of service sector in their GDP ranging from 60% to 80%. The growth in absolute quantum of GDP and proportion of Service-sector in GDP holds promise for larger revenue generation without increasing the existing level of taxation The Goods and Services Tax (GST) is a Value Added Tax (VAT) to be implemented in India, the decision on which is pending. It will replace all indirect taxes levied on goods and services by the Indian Central and State governments. It is aimed at being comprehensive for most goods and services. India is a federal republic, and the GST will thus be implemented concurrently by the central and state governments as the Central GST and the State GST respectively. Exports will be zero-rated and imports will be levied the same taxes as domestic goods and services adhering to the destination principle. The service tax rate in india is 12% which is calculated on the net taxable income. It also includes an education cess of 2% and a senior higher secondary cess of 1%. Thus a consolidated percentage of 12.36% is calculated on the taxable amount. According to the case the director was liable to pay a roundabout sum of Rs.55 lakh on a profit of 23crore which he earned last year. Payment of wealth tax in India The Wealth Tax Act 1957 is governed by the Income Tax department that falls under the Department of Revenue. Just like Income Tax, Wealth Tax forms a part of annual assessment. It is a type of direct tax that is levied on individuals that fall under its purview. This is a tax that is charged on the net wealth of those who fall under its purview. The benefits that you derive from ownership of property are taxed under this head. Other assets that come under the purview of wealth tax are motor car, aircrafts, and yachts, cash in hand, jewellery etc. You are required to pay wealth tax on yearly basis on the market value of your property irrespective of the fact that it generates any income for you or not. Wealth Tax is Applicable To: Individuals, Companies, Hindu Undivided Families (HUFs) The Wealth Tax as of now is 1 percent on the net taxable wealth of the assessee that exceeds the limit of Rs 30 Lacs. Assets that are charged under Wealth Tax in India House Property (Guest House, residential house or commercial) Urban Land Boats, Aircrafts and Yachts Motor Car Cash in Hand (subject to certain limits) only for HUFs and Individuals Jewellery, Gold Utensils, Silver, Bullions etc All assets that are transferred by individuals to their minor children and to spouse for considerations that are inadequate also fall under the purview of wealth tax. Payment of income from business and profession For charging the income under the head Profits and Gains of business, the following conditions should be satisfied: There should be a business or profession. The business or profession should be carried on by the assessee. The business or profession should have been carried on by the assessee at any time during the previous year. Income that will be chargeable to income tax under the head Profits and gains of business or profession’ The following income would be chargeable under the head Profits and gains of business or profession: The profits and gains of any business or profession, which was carried on by the assessee at any time during the previous year; Any compensation or other payment, due or received by the following:- Any person, by whatever name called, managing the whole or substantially the whole of the affairs of an Indian company, at or in connection with the termination of his management or the modification of the terms and conditions relating thereto; Any person, by whatever name called, managing the whole or substantially the whole of the affairs in India of any other company, at or in connection with the termination of his office or the modification of the terms and conditions relating thereto; Any person, by whatever name called, holding an agency in India for any part of the activities relating to the business of any other person, at or in connection with the termination of any agency or the m odification of the terms and conditions relating thereto; Any person, for or in connection with the vesting in the Government, or in any corporation owned or controlled by the Government, under any law for the time being in force, of the management of any property or business; Income, derived by a trade, professional or similar association from specific services performed for its members; Profits on sale of a license granted under the Imports (Control) Order, 1955, made under the Imports and Exports (Control) Act, 1947; Cash assistance (by whatever name called), received or receivable by any person against exports under any scheme of the Government of India; Any duty of customs or excise repaid or repayable as drawback to any person against exports under the Customs and Central Excise Duties Drawback Rules, 1971; The value of any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession; Any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or rece ived by, a partner of a firm from such firm. However, it is provided that where any interest, salary, bonus, commission or remuneration, by whatever name called, or any part thereof has not been allowed to be  deducted under Clause (b) of section 40, the income under this clause shall be adjusted to the extent of the amount not so allowed to be deducted. Deductions that are allowed in computing income from profits and gains of business or profession A number of other deductions under Section 36 of the Income-Tax Act are allowed while computing income from profits and gains of business or profession: S36 (i): The amount of any premium, paid in respect of insurance against risk of damage or destruction of stocks or stores, used for the purposes of the business or profession; (ia) The amount of any premium, paid by a federal milk co-operative society to effect or to keep in force an insurance on the life of the cattle owned by a member of a co-operative society, being a primary society engaged in supplying milk, raised by the members of such federal milk co-operative society; (ib) The amount of any premium, paid by cheque by the assessee as an employer to effect or to keep in force an insurance on the health of his employees under a scheme, framed in this behalf by the General Insurance Corporation of India, formed under section 9 of the General Insurance Business (Nationalization) Act, 1972 (57 of 1972) and approved by the Central Government; (ii) Any sum, paid to an employee as bonus or commission for services rendered, where such sum would not have been payable to him as profits or dividend if it had not been paid as bonus or commission; (iii) The amount of the interest paid in respect of capital borrowed for acquisition of the asset from the date it is put to use for the purposes of the business or profession; (iv) Any sum, paid by the assessee as an employer by way of contribution towards a recognized provident fund or an approved Superannuation fund, subject to such limits as may be prescribed for the purpose of recognizing the provident fund or approving the Superannuation fund, as the case may be; and subject to such conditions as the Board may think fit to specify in cases where the contributions are not in the nature of annual contributions of fixed amounts or annual contributions, fixed on some definite basis by reference to the income chargeable under the head Salaries or to the contributions or to the number of members of the fund; (v) Any sum, paid by the assessee as an employer by way of contribution towards an approved gratuity fund created by  him for the exclusive benefit of his employees under an irrevocable trust; (va) Any sum, received by the assessee from any of his employees to which the provisions of sub-clause (x) of clause (24) of section 2 apply, if such sum is credited by the assessee to the employees account in the relevant fund or funds on or before the due date. (vi) In respect of animals which have been used for the purposes of the business or profession, otherwise than as stock-in-trade and have died or become permanently useless for such purposes, the difference between the actual cost to the assessee of the animals and the amount, if any, realized in respect of the carcasses or animals; (vii) Subject to the provisions of sub-section (2), the amount of any bad debt or part thereof which is written off as irrecoverable in the accounts of the assessee for the previous year; (viia) in respect of any provision for bad and doubtful debts made by the following: A scheduled bank or non scheduled bank, an amount not exceeding five per cent of the total income and an amount not exceeding ten per cent of the aggregate average advance made by the rural branches of such bank computed in the prescribed manner; A bank, being a bank incorporated by or under the laws of a country outside India, an amount not exceeding five per cent of the total income; public financial institution or a State financial corporation or a State industrial investment corporation, an amount not exceeding five per cent of the total income. (viii) In respect of any special reserve created by a financial corporation which is engaged in providing long term finance for industrial or agricultural development in India or, by a public company formed and registered in India with the main object of carrying on the business or providing long term finance for construction or purchase of houses in India for residential purposes, an amount not exceeding forty per cent of the total income can be carried to the reserve account; (ix) Any bona fide expenditure incurred by a company for the purpose of promoting family planning amongst its employees; (x) Any sum, paid by a public financial institution by way of contribution towards any Exchange Risk Administration Fund, set up by public financial institutions, either jointly or separately. (xi) Any expenditure, incurred by the assessee on or after the 1st day of April 1999 but before the 1st day of April 2000, wholly and exclusively in respect of a non-Y2K compliant computer system, owned by the assessee and used for the purposes of his business or profession, so as to  make such computer system Y2K compliant. (xii) Any expenditure (not being in the nature of capital expenditure) incurred by a corporation or a body corporate, by whatever name called, constituted or established by a Central, State or Provincial Act for the objects and purposes authorized by the Act, under which such corporation or body corporate was constituted or established. It is important to note that deductions are subject to certain conditions being satisfied. Deductions allowed in respect of rent, rates, taxes, repairs and insurance for premises, which are used for the purpose of business or profession? S 30: The deductions that are allowed while computing income from profits and gains from business or profession in respect of rent, rates, taxes, repairs and insurance for premises, which are used for the purpose of business or profession while computing income from profits and gains from business or profession are as follows: Where the premises are occupied by the assessee: 1. As a tenant, the rent paid for such premises; and further if he has undertaken to bear the cost of repairs to the premises, the amount paid on account of such repairs; excluding expenditure in the nature of capital expenditure. 2. Otherwise than as a tenant, the amount paid by him on account of current repairs to the premises; excluding expenditure in the nature of capital expenditure. Any sums, paid on account of land revenue, local rates or municipal taxes; The amount of any premium, paid in respect of insurance against risk of damage or destruction of the premises. Deductions to be allowed in respect of repairs and insurance of machinery, plant and furniture. The following deductions shall be allowed in respect of repairs and insurance of machinery, plant and furniture: The amount paid on account of current repairs thereto; excluding expenditure in the nature of capital expenditure. The amount of any premium, paid in respect of insurance against damage or destruction thereof. Ans 4) Settlement of disputes Settlement of disputes could be done through Norms of industrial disputes act 1947 Work committee Voluntary arbitration Court of enquiry Ans 5) Future of service tax in India Service tax in India was introduced in 1994-95 to correct the asymmetric treatment of goods and services in the tax framework and to widen the tax net. Need to introduce service tax was felt due to the fact that service sector contributed to around half of GDP but it wasn’t taxed. The numbers of services liable for taxation were gradually raised from 3 in 1994-95 to virtually all service in budget 2012-13 except for the services enlisted in the negative list. The negative list includes the services by Government or a local authority, services by the Reserve Bank of India, Services by a foreign diplomatic mission located in India, services relating to agriculture, Service of transportation of passengers, Funeral, burial, crematorium or mortuary services etc. In the last eight odd years, after a modest beginning, service tax had become one of the most important sources of government revenue. Budget 2012-13 increased the service tax rate from 10 percent to 12 percent. Already, a cess is imposed on all indirect taxes including service tax to finance secondary and higher education. In 2011-12, Rs 95,000 crores are expected to mop up through service tax and for 2012-13, target is to collect as much as Rs.1.24 Lakh crores. The increase in service tax is opposed by different section of the business community. At present, service sector contributes more than 55 percent of GDP and its share is likely to increase in future as it is poised to grow between 8-10 percent in next decade along with the reduced share of primary sector. This offers tremendous revenue potential to the Government. It is expected that in due course, service tax would reduce the tax burden on international trade (Customs duty) and domestic manufacturing sector (Excise duty). So a planned growth of service tax would be commensurate with the goals of economic  liberalization and globalization. This process requires levy of taxes on new services without substantial rise in the rate or cost of collection. The service tax promises many opportunities as well as challenges to realize the opportunities. For instance, increased revenue through service tax will help in bridging the fiscal deficit, finance the social services, reduce the burden on commodity taxes etc. The challenges include providing more simplified tax administration in the country which will reduce the tax evasion. Further, department should intensify the field survey operations to ensure that all taxable service assessees are brought into the tax net and service tax due from them are collected without hitch. While the basic tenet of voluntary compliance of service tax law has to be adhered to, the habitual evaders of service tax must be booked for appropriate action under the law. Effective use of Audit and Anti-evasion tools for ensuring the compliance on the part of the assessee and curbing the instances of irregularities and tax evasion are the need of hour. Greater emphasis should be laid on training the staff in Information Technology skills necessary to carry out effective, systematic and result oriented analysis of data available in the system, to achieve the target. Electronic Tax Administration (ETA) system for service tax should be effectively implemented so that service tax could be administered as a pioneer e-tax of the country. Adequate staff must be deployed along with suitable infrastructure and conveyance to implement service tax law effectively. In future, service tax will be integrated with commodity taxes to give rise to the Goods and Service Tax (GST). The proposed Goods and Service Tax is the part of the tax reforms that centre around evolving an efficient and harmonized consumption tax system in the country. Presently, there are parallel systems of indirect taxation at the Central and State level. The existing service tax system poses an imminent challenge to reform its synergies to eventually harmonize itself in the GST regime. Successful integration of goods and service tax would give India a world-class tax system and will bring in improved tax collection. In a way, it will boost our economy and enable us to compete at the global front. As a result, our system will eventually match the international standard in the sphere of indirect taxation. It will also end the long standing distortions  of differential treatments to the manufacturing and service sectors. GST would be a single comprehensive indirect tax to be levied on goods and services. It would be levied at every production and distribution chain with the eligibility to claim indirect taxes paid on procurement chain. Under the current regime, there is a fractured credit mechanism where businesses dont get credit for all the taxes they pay. The effort to prepare for a smooth integration with the GST without any hardship to public is a big challenge, which needs to be handled at the field as well policy level. GST is the future of all indirect taxes in India for which a consensus is needed between the central and state governments. It was supposed to be implemented from 1 April 2010 but is postponed every year due to lack of consensus. The delay in the implementation is causing loss to the tune of thousands of crores every year which could have gained in by increased efficiency. The central government should come forward with some form of incentive driven plan to bring the GST regime in the country which poised to put the fiscal administration of the country at higher level. References http://www.mbarendezvous.com/topimagearchives.php?id=355 http://www.caclubindia.com/quickfinder/service-tax-calculation-india.asp#.UiP7VdLdfJg http://www.bollywoodlife.com/news-gossip/anurag-kashyap-owes-rs-55-lakh-to-service-tax-department-will-he-be-arrested/ https://www.google.co.in/url?sa=trct=jq=esrc=ssource=webcd=3cad=rjaved=0CDkQFjACurl=http%3A%2F%2Fbusinessofcinema.com%2Fnews%2Fcould-anurag-kashyap-land-up-in-jail%2F98116ei=gfsjUsDVDYK0rAeAmoDQBgusg=AFQjCNHHk9zeHujTfzL_gqfBg2jryJF8Fgsig2=99AMtBdnEzLkH82GEohh-A http://articles.timesofindia.indiatimes.com/2013-08-30/news-interviews/41618212_1_anurag-kashyap-service-tax-department-bombay-velvet http://www.muskurahat.pk/bollywood-news/anurag-kashyap-bank-accounts-frozen-for-service-tax-evasion.html http://law.incometaxindia.gov.in/DIT/Xtras/taxcalc.aspx http://web.tnmgrmu.ac.in/vc/articles/evadingtax.pdf

Fried Green Tomatoes At The Whistle Stop Cafe Essay examples -- essays

Love is one of the most powerful forces in the world, and one of the most difficult to describe. It is one of those emotions that words do not seem to justify a person may feel it, but may not be able to explain it. However, that does not mean that people do not know that love is out there. Many people believe that everyone has one true love somewhere in the world, and spend their lives searching for that person. Love is not difficult to find though. It exists in many forms, including love between family members, friends, different races, and even the love for oneself, both in the novel Fried Green Tomatoes at the Whistle Stop Cafe by Frannie Flagg and in one's own life.The first and most basic form of love is found in the family. From the time a child is born, in usual circumstances, that child is loved unconditionally. A person grows up with their family, and is able to express who they really are. Because of this, ties within the family are usually quite strong. Take for example the relationship between Idgie and Buddy: Idgie (Imogene), a dare-devilish tomboy, and her older brother Buddy are quite close until Buddy's untimely death. Idgie takes his passing with difficulty: "You never saw anybody hurt so much. I thought she would die right along with him" (Flagg, p.37). Another example of the love felt within a family is Stump (Buddy Jr.), who is Ruth's son, Ruth herself, and Idgie. Stump's father is murdered, and grows up with Ruth and Idgie as his parents. Ruth and Idgie do everything possible to try and keep Stump happy. In fact, when Stump is feeling self-conscious about being with a female in the sexual sense, it is Idgie who arranges for him to have intercourse with a friend of hers: "'It's just that I'm scared, Aunt Idgie. I'm just plain scared'" (Flagg, p.266). "The door of the cabin opened, and a freshly bathed, powdered, and perfumed woman with rust-colored hair and apple-green eyes said, 'Come on in, sugar,' as Idgie drove away" (Flagg, p.267). Also, another example of family love is how hard Jasper Peavey works, and how he scrapes to white people to get enough money to support his family: "The burial policy for his family was paid off, he had sent all four of his children through college, and not one of them would ever have to live off tips. That was the one thought that had kept him going all the hard,... ...wful despair had started when she finally began to realize that nothing was ever going to change... She began to feel as if she were at the bottom of a well, screaming, no one to hear" (Flagg, p.63). As Evelyn becomes friends with Ninny, she learns from her that it is pointless to feel so hopeless and despondent. After Evelyn manages to rid herself of her alter-ego, Towanda the Avenger, she begins to understand and feel good about herself. She also attends a weight-loss spa where she "found her group, the group she had been looking for all her life" (Flagg, p.374). By the end of the novel, Evelyn is a happy, well-adjusted middle-aged woman who is finally able to love herself.Love can be uncovered almost anywhere. In the novel by Frannie Flagg, Fried Green Tomatoes at the Whistle Stop Cafe, love is a powerful force that is found in many forms: love between family members, love between friends, love between races, and the love that a person has for themselves. This love is important because without it there would be an extensive amount of fighting between people, and a greater lack of respect between citizens. To maintain the sanity of the world, there must be love.

Climate Changes Impact On Coral Reefs Environmental Sciences Essay

This undertaking is given by our instructor and we were supposed to compose about the clime alterations. I decided to compose about the subject â€Å" coral reef † . I want to cognize more about coral reefs, non merely the general facts about how they look like or what sort of coloring material they have, but more about the interesting facts. Why are they of import today, how we as human ruin them and what we can to halt this procedure? As it says on International Coral Reef Initiative â€Å" For the first clip since 1998, mass coral bleaching is impacting coral reefs across a broad country of Southeast Asia and the Indian Ocean. Bleaching has been reported in Indonesia, Malaysia, Thailand, the Philippines, Maldives, and parts of E Africa. I know it exists menaces against coral reefs, and I want to larn more about them and what are the effects of e.g. coral bleaching. In the quotation mark above it says that coral bleaching is increasing. Why? What are coral reefs?Coral reefs, indicated by ruddy points, are found preponderantly in tropical Waterss 30 grades north and South of the equatorCoral reefs are among the oldest ecosystems in the universe. They are located 30 grades north or South of the equator, chiefly in the Indonesia and Pacific Ocean. In the Bahamas at 32 grades at that place exists an exclusion. The coral reefs can populate at that place because of the warm H2O from the Gulf of Mexico. Today the coral reefs are the largest life construction on Earth and the Great Barrier Reef is the largest individual construction in the universe Coral are single animate beings and a individual coral is called polyp. Largely the polyp live in groups of 100s to 1000s indistinguishable animate beings, and organize a â€Å" settlement † . The procedure which formed the settlement is called budding and literally the original polyp transcripts itself and the settlement grows. There exist two ways for the coral to turn either add to their limestone or reproducing. When a coral attention deficit disorder to their limestone is means that they secrete more calcium carbonate around and under their cup. The coral will so turn both upwards and outwards. The 2nd method is by reproducing either asexually or sexually. In the nonsexual manner the coral produced indistinguishable ringers or in a sexual manner by directing out sperm or eggs. Corals are divided into three different types depending on where signifier. The first one and most common is fringing reefs. They are close to the seashore and they form a boundary line to project themselves. Barrier reefs are another type and are similar to fringing reef. These besides environment land multitudes, but form a boundary line at a distance. The 3rd group of reef are called atolls and are either egg-shaped or round. They are lying off the seashore. ( See beginning 4 + 6 )Why are corals of import?Today coral reefs are of import and necessary in the universe. Great Barrier Reef, which is the universe largest reef, stretches along the nor'-east cost of Australia. The reef consist of over 3A 000 single reef and has a length of 30A 000 kilometers. It is really possible to see it from the outer infinite. A satellite exposure of the Great Barrier Reef The reef includes 400 coral species, 2A 000 fish species and six of seven species of sea polo-necks. There are many different types of coral which have assorted colorss. ( See beginning 3 )Why are the corals deceasing?There are many menaces to coral reefs. Some menaces are natural happening such as marauders and hurricanes. These are made of course, but because of planetary warming the menaces harmonizing to the coral reefs addition. Others menaces are made by human among them overfishing and pollutions. Consequence of coral bleaching Marauders and hurricanes are natural happening and it is difficult to make something about these happening because they happen of course, still increasing of rainfall over a long period lessening coral growing. The coral reefs need sunlight, clear H2O, seawater with a specific salt and warm H2O ( 23 – 29 grades Celsius ) to populate. However, addition in the temperature degree and altered salt affects the coral reefs severely. Merely one grade rise in temperature influences the coral. The harm is called coral bleaching and involves that the coral expels the algae which gives the coral its coloring material. Alternatively of being colorful the coral takes on a blunt white visual aspect. The algae do n't return if the emphasis is prolonged and as a consequence the coral dies. â€Å" The bleaching is really strong throughout Southeast Asia and the cardinal Indian Ocean. The studies are that it is the worst since 1997/1998. This is a truly immense event and we are traveling to se e a batch of corals deceasing † says Dr Mark Eakin Overfishing is a menace made by human. Today many people are dependent on fish as an income and nutrient, still overfishing is a job. It affects the coral by â€Å" taking cardinal species from the marine nutrient concatenation † . Furthermore the methods used to catch fish can besides be harmful to the coral. For case 15 states use nitrile fishing which involves dumping toxicant onto reefs to stupefy fish for easier assemblage. The toxicant does n't merely impact the fish, but besides the reefs. Another sensational method is called blast fishing, utilizing explosives to stupefy fish, and the method is used by more than 40 states. As a consequence of the detonation the coral are ripped apart and destroyed. On the other manus, addition of the H2O degree increases the thriving for harmful algae and other rivals. More rivals and harmful algae mean less infinite for the coral to growing. Likewise out of use sunlight lessening the growing for a coral and the coral can decease. ( Se e beginning 5 )Decisionâ€Å" Seventy per centum of coral reefs may be gone in less than 40 old ages if the present rate of devastation continues † . This destructing procedure has to be stopped, and it needs to be shortly. Coral reefs are place to over 1 million different species and protect the coastal metropoliss. In add-on to this, coral reefs create 1000000s of occupation and unafraid income for many people in more than 100 states in the universe. However coral reefs are a nutrient beginning for the people who live near the reefs, particularly the people on little islands. Another interesting fact is that without the being of coral reefs, parts of Florida would be under H2O. ( See beginning 7 )Beginningshypertext transfer protocol: //www.howstuffworks.com/framed.htm? parent=coral ( 06.12.2010 ) reef.htmHYPERLINK â€Å" hypertext transfer protocol: //www.howstuffworks.com/framed.htm? parent=coral ( 06.12.2010 ) reef.htm & A ; url=http: //www.cultureandrecreation.gov.au/articles/greatbarrierreef/ † & amp ; HYPERLINK â€Å" hypertext transfer protocol: //www.howstuffworks.com/framed.htm? parent=coral ( 06.12.2010 ) reef.htm & A ; url=http: //www.cultureandrecreation.gov.au/articles/greatbarrierreef/ † url=http: //www.cultureandrecreation.gov.au/articles/greatbarrierreef/ ( 06.12.2010 ) hypertext transfer protocol: //www.howstuffworks.com/framed.htm? parent=coral-reef.htmHYPERLINK â€Å" hypertext transfer protocol: //www.howstuffworks.com/framed.htm? parent=coral-reef.htm & A ; url=http: //www.nature.org/joinanddonate/rescuereef/explore/facts.html † & amp ; HYPERLINK â€Å" hypertext transfer protocol: //www.howstuffworks.com/framed.htm? parent=coral-reef.htm & A ; url=http: //www.nature.org/joinanddonate/rescuereef/explore/facts.html † url=http: //www.nature.org/joinanddonate/rescuereef/explore/facts.html ( 06.12.2010 ) hypertext transfer protocol: //animals.howstuffworks.com/marine-life/coral-reef1.htm ( 06.12.2010 ) hypertext transfer protocol: //animals.howstuffworks.com/marine-life/coral-reef2.htm ( 06.12.2010 ) hypertext transfer protocol: //www.icriforum.org/about-coral-reefs/what-are-corals ( 06.12.10 ) hypertext transfer protocol: //www.icriforum.org/about-coral-reefs/benefits-coral-reefs ( 06.12.2010 )

Becoming A Lifestyle Entrepreneur 8 Proven Steps

Become a Lifestyle Entrepreneur – 8 Proven Steps So You Want to Become a Lifestyle Entrepreneur? Today, over 2.5 billion people log onto the Internet every single day and it s expected to triple within the next five years! So if you want to become a lifestyle entrepreneur you ll have to follow some proven tricks to get you there! For Entrepreneurs looking to start-up or grow a physical business, the Internet offers them an unlimited and untapped resource plugged in 24/7. There are many successful lifestyle entrepreneurs out there, but few are truly living the lifestyle of their dreams. People like Tai Lopez are truly successful, but for every Tai Lopez it s estimated there are 1000 s of struggle-masters. That means that 1 in 1000 actually become a lifestyle entrepreneur! That s because they are usually armed with failure strategies vs. success strategies! So how do you become a lifestyle entrepreneur without losing a bunch of time and money in the process? We ll answer that in this article! What is a Lifestyle Entrepreneur Anyway? A â€Å"lifestyle entrepreneur† is an entrepreneur who makes their living online. They have the ability to work from anywhere. All they need is a laptop and Internet connection to manage their entire business affairs. No commitments, they are not tied down to another day at the office, because another day at the office is typically sitting comfortably in their living room, or at the beach! Usually there is a passive incomeShow MoreRelatedChallenges of Women Entrepreneurs in Bangladesh6227 Words   |  25 PagesChallenges of Women Entrepreneurs in Bangladesh Despite all their family and social problems, women have struggled hard to achieve their own identity. Women from all classes of Bangladesh want to stand up before everyone in their own right and not as someones daughter or wife. 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Same Sex Marriage A Social Struggle Between Traditional...

Same-Sex Marriage Imagine living a life where everything you do is looked down upon, a life in which your rights are limited even in a free country, a life in where you are belittled simply because of one choice, the choice of a same-sex relationship. All around the world there is a social struggle between traditional and modern viewpoints pertaining same-sex marriage. Some fight for the advancement of homosexual relationships, while others would prefer they be non-existent. But in the end, as Americans who strive for liberty and justice for all, we should accept each and every individual and treat them as equals in an effort to strive for the greater good regardless of the fact that you do not agree with the life decisions that they have chosen. Though this matter does not directly affect me, there are many people around us that are affected and I feel that it is our duty to make them feel comfortable in all of their endeavors. I have watched many people being chastised simply becau se of their participation in same-sex relationships. Growing up, I had an older step-sister whom I idolized. We did everything together from play dress-up to talk about guys. For six years she hid the fact that she was in a same-sex relationship from me and from the rest of my family. I witnessed the entirety of the after-math of her opening up to us. Only then did I understand why she kept quiet for so long. 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Abraham Maslows Hierarchy of Needs Essay - 1619 Words

Outline 1. Biography 2. Theory 3. Theory Application to Teaching 4. Works Cited Biography Abraham Maslow was born on April 1, 1908 in Brooklyn, New York. He was the first born of seven. His parents were uneducated Jewish immigrants from Russia to the United States before he was born. They came to America to get away from the harsh conditions and socio-political turmoil. His parents, hoping for their children to do better than they did, pushed for educational excellence. He grew up with almost no friends to play with because his father would make him study for long hours. When Maslow wasn’t busy studying, he was assisting his father to make end meet. He was a very lonely boy who spent a lot of his time with his nose in a book.†¦show more content†¦This analysis served as the basis of his theories and research on human potential. In 1951 he switched jobs and started worked at Brandels University until 1969. During the 1950’s Maslow became one of the founders and driving force behind the school of thought, known as humanistic psychology. His theories, hierarchy of needs, self-actualization and peak experienced became fundamental subjects in the humanist movement. Maslow argued that each person had a hierarchy of need that must be satisfied, ranging fro basis physiological requirements to love, esteem, and finally self-actualization. As each need is satisfied, the next higher level in the emotional hierarchy dominates conscious functioning. Struggling with ill health, Maslow decided to spend his final year in California where he was half retired. On June 8, 1970 he died of a heart attack. Theory Maslow first introduced his theory of a hierarchy of needs in a paper he wrote in 1943 called â€Å"A Theory of Human Motivation,† and also in a book he wrote called Motivation and Personality. This hierarchy suggests that people are motivated to fulfill basic need before moving on to other needs. His theory is most often shown in a pyramid where the lowest level of the pyramid represents the most basic needs, while the more complex needs are located at the top of the pyramid. The basic needs consist of the need for food, water, sleep and warmth.Show MoreRelatedAbraham Maslow’s Hierarchy of Needs Essay1315 Words   |  6 PagesIntroduction The term motivation is derived from the Latin word movere, meaning to move. Motivation is the push of the mental forces to accomplish an action or goal willingly without being forced or told to do so. It is an unsatisfied need that drives human behavior to exert effort to reach the goals. For example we study because we are lack of knowledge; we work because we are lack of money. We will in turn be motivated by what we are lack of. 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He believed that self-actualization is â€Å"a situation that exists when a person is acting in accordance with his or her full potential† (Hergenhahn Read MoreThe Hawthrone Studiesdouglas | Mcgregors Theory X and Theory Y | Abraham Maslows Hierarchy of Needs8409 Words   |  34 PagesHERE ARE NOT MY OWN WORDS. THIS PAPER WAS DONE FOR THE PURPOSE OF AN ASSIGNMENT. NO PROFIT WAS PLANNED TO BE MADE FROM THIS. ENGINEERING MANAGEMENT (ES24) Assignment The Hawthorne Studies Douglas McGregor’s Theory X and Theory Y Abraham Maslow’s Hierarchy of Needs The Hawthorne Studies Hawthorne Studies The Hawthorne Studies are experiments which inspired Elton Mayo and others to develop the Human Relations Movement. These were conducted by the Western Electric Company of Chicago to measureRead MoreCompare and Contrast Clayton Paul Alderfers Erg Theory of Motivation and Abraham Maslows Needs Hierarchy1708 Words   |  7 PagesNeeds Theories Overview Needs-based motivation theories are based on the understanding that motivation stems from an individuals desire to fulfill or achieve a need. Human beings are motivated by unsatisfied needs, and certain lower needs must be satisfied before higher needs can be satisfied. In general terms, motivation can be defined as the desire to achieve a goal, combined with the energy, determination and opportunity to achieve it. This Wiki explores Abraham H. Maslows Hierarchy of Needs

Planning and Media Law the Case of Masson V New Yorker Magazine

Question: Discuss about the Planning and Media Law Case of Masson V New Yorker Magazine. Answer: The case of Masson V New Yorker Magazine, dealt with a situation where the issue is whether readers assume words inside the quotations used in book, newspaper or magazine[1]. The question here arises whether the speaker meant the exact words he wrote in the books, newspaper and magazines. As per the facts of the case, the Petitioner, Masson was fired after delivering a speech on the projects of the Sigmund Freud Archives. Thereafter he had given several interviews with the contributor to the respondent magazine[2]. Malcolm who took the interview, used quotation marks for enclosing the long passages, which were basically the general statements of Masson and his boss. Thereafter, once this case was held up in the Court, as per the rule oflaw the Judge stated that a deliberate alteration of words does not associate with the knowledge of falsity, until the outcomes of alteration in a material change conveyed some other meaning in the statement. Therefore, New Yorker Magazine published an article that provided the evidence of the purported quotes that interpreted the summaries of other subjects. It can be stated that an intentional alteration proved to be an actual malice since the quotation marks of the passage consisted of inaccuracies and defamatory statements. However, the judges decision was in favor of Masson by stating that publishing a knowing or reckless falsehood will result in holding an individual guilty of actual malice if a libel suit has its outcome from the quotation. People can be misquoted. References: Dorf, Michael C., and Sidney Tarrow. "Stings and Scams:Fake News,the First Amendment, and the New Activist Journalism." (2017). Katz, Tamar. "Anecdotal History: the New Yorker, Joseph Mitchell, and Literary Journalism."American Literary History27.3 (2015): 461-486. [1] Katz, Tamar. "Anecdotal History: the New Yorker, Joseph Mitchell, and Literary Journalism."American Literary History27.3 (2015): 461-486. [2] Dorf, Michael C., and Sidney Tarrow. "Stings and Scams:Fake News,the First Amendment, and the New Activist Journalism.and law" (2017).