text:
Ryan's Stunning San Francisco Remodel
Kitchen Tour
Newlyweds Ryan and Tim moved into a beautiful home on Guerrero St. in San Francisco, and with Ryan's love of cooking and talents as a chef, the first order of business was to remodel the kitchen into a more functional space, drenched in natural light. Planning a wedding and remaking a kitchen were quite tall tasks to tackle simultaneously but they pulled both events off in spades!
I first met Ryan in Santa Barbara, California when we lived together in one of those absurdly overpopulated college dream pads. We had seven people and a dog "officially" living there with plenty of guests to make our numbers more like 14 to 15 at any given moment. Needless to say there were a lot of dinner parties and a lot of dishes happening in that kitchen. Ryan dazzled us then with the freshest bruschettas, spaghetti sauces, heavenly salads and ambitious Mexican meals. How many 21–year olds make sure to deseed tomatoes for better texture in their pico de gallo? I was impressed.
Ryan is still busy hosting dinners and cocktail parties. She's a creative chef, using mostly local produce and buying quality pantry items from her nearby Italian market, and baked goods from Tartine Bakery. Her kitchen has a lived-in, classic feel as if it had been in the house all along — not the austere modern design I see in many renovations. It's a space where Tim can create cocktails (his specialty in the dining department) and Ryan can explore new recipes. The adjacent dining room and large window between enable guests and hosts to interact, cook and relax all together. Ryan's passion for interesting new foods and casual entertaining continue to inspire me.
9 Questions for Ryan (and Her Kitchen)
1. What inspires your kitchen and your cooking?
My mom, meals out that I try to recreate, the weather... I also recently signed up for a CSA, and I'm trying to cook almost 100% with the ingredients I get each week. It's very fun and forces me out of my comfort zone to try new combinations and recipes.
2. What is your favorite kitchen tool or element?
Toss up between my new Robot Coupe Processor and my Shun 6" Chefs knife.
3. What's the most memorable meal you've ever cooked in this kitchen?
There are already so many memorable moments . . .The first dinner party I had was on New Year's Eve, and I decided to do roast Dungeness crab. It was also 5 days after the kitchen was completed and I hadn't tested my oven yet — I went to roast the crab and the oven wasn't working. After a minor panic attack, I got the the oven to light, but that would have been a very disappointed crowd. Remember to test everything — including appliances—before guests arrive :)
Another good memory: I had the fun excuse of the birth of our friends' little girl to spend an entire day making casseroles and frozen meals about two weeks after the kitchen was done. I really broke in the new appliances with batches of mac and cheese, penne pasta bakes, chicken pot pies and lasagnes. The freezer held up swimmingly.
4. The biggest challenge in your kitchen:
I feel so lucky to be able to say my biggest challenge is not having enough time to spend in it—I love being in this room. Beats the fluorescent lighting of the office any day.
5. Is there anything you wish you had done differently?
6. Biggest indulgence or splurge in the kitchen:
The refrigerator and the counters, and we love them both so much. I feel like I definitely graduated from twenty–something to thirty–something with a family–sized fridge :)
7. Is there anything you hope to add or improve in your kitchen?
Nope, we're are so happy with it.
8. How would you describe your cooking style?
Seasonal, ad hoc, healthy with a good dose of indulgence. I had my parents over the other night and we roasted a rack of lamb, served with oven–roasted kale (tossed in olive oil, sprinkled with salt and pepper), and roasted fingerling potatoes with spring onions. Veggies were from the CSA, meat was a splurge, but it was so simple and delicious.
I'm lucky because I grew up with a chef, my mom, and she taught me so much. It's natural to try new things, and I'm always trying to invent or evolve recipes into my own special version. Sometimes we have to heat up leftovers because of this, but mostly it works out.
9. What are you cooking this week?
Sauteed Collard Greens with Polenta and Pork Chops.
Paint Colors:
• Peppercorn: Sherwin Williams semi-gloss paint for the lower cabinets
• Origami White: Sherwin Williams semi-gloss paint for the upper cabinets
• Origami White: Sherwin William satin paint for the walls and ceiling
• counter tops: Carrera marble, statuetto style (for pronounced veining look)
• floors: Marmoleum
• Stove/range: Bertazzoni
• Pots and pans: All-Clad
• Dishes: Heath Ceramics
• Our contractor: Tyson Schroeder of Conscious Construction
We're always looking for real kitchens from real cooks.
Show us your kitchen here!
Related: Kitchen Tour: Josh & Maria's Pristine Renovation
(Images: Leela Cyd Ross)
49 Comments
awesome kitchen!I like the floor - what is it?
Stunning and GREAT use of space. I love it!
love this kitchen. assuming they are custom cabinets? Do you know the brand? We are redoing our kitchen and have a similar slanted ceiling in one part. I am having a hard time finding anything to fit in that nook and don't want to leave it open.
What a awesome kitchen! Would love to cook their all the time too. Thanks for sharing.
LOVE the salt & pepper mills. Need to know where those came from!
I second the flooring comment - details, please...
Beautiful kitchen! I love the two-toned cabinets and the natural light. I'm interested in the cabinet manufacture, as well, and what material they used for the flooring.
Love your kitchen! Could you please share the color of the cabinets?
Paint Colors:
"Peppercorn" Sherwin Williams Semi-gloss paint for the lower cabinets
"Origami White" Sherwin Williams Semi-gloss paint for the upper cabinets
Marmoleum is the material in dark grey
I love this kitchen. I think the Marmoleum looks great in this space. I am at the beginning stages of a kitchen upgrade and have already decided on Marmoleum for the floor; this kitchen confirms that I made the right choice. I had planned on all white cabinets but I'm going to think long and hard about grey or blue on the bottom cabinets.
My favorite part is how the subway tile backsplash is framed out with the skinny tiles. Where did you get the tile? It doesn't look like regular old home depot tile to me :)
Simply gorgeous.
Ryan, could you tell me anything you can about those awesome doors at the end of your kitchen?! I'm looking for something just like that to fill in some skinny old windows off my dining room.
And the kitchen is amazing. It's #1 on my styles to copy right now!
What a fun surprise to make my daily visit to The Kitchen and see Ryan's lovely face at the top of the page! This kitchen is amazing - love the clean, sleek look, the blue/grey lower cabinets and I'm so jealous of the massive counter space! And I too would love to know where the salt and pepper mills came from. Great job on this kitchen Ryan (and Tim too)!
Brunchanytime: The angles and seamlessness of the cabs look custom-made. It's worth getting bids from local cabinetmakers. In my area of the country, the local outfits are usually quite competitive with the semi-custom stock commercial cabinets (and usually cheaper than the higher end stock) that are available from Home Depot, Lowes, etc. Plus, they're not made and shipped from China. If you are DIY most of the reno, you could have a cabinetmaker just do the angled part of the room, and have them build them to mimic the stock cabs you're purchasing elsewhere. The market is picking up around here, but for the last couple of years the custom shops didn't have a lot of work, so it was pretty quick turnaround, too.
Just want to add props for Marmoleum. We've put it in two kitchens and love it. Easy care, soft on the feet adn the range of colors is amazing. A terrific product!
I sighed in the exact same way I sigh while reading fairy tale accounts of glamorous people doing glamorous things and getting everything they want. Lovely.
Curious if you painted the cabinets yourself or if you have any "how-to" tips from whomever did them? Getting ready to undertake a paint job in our kitchen...
A gorgeous space!
One of my all time favorite kitchens on Apartment Therapy .... EVER!!! I think those cabinets going to the ceiling is one of the most eye-catching, wow elements and at the same time, so practical! Love the two-tone cabinets (I did a similar thing in my own kitchen), makes it interesting without getting away from the clean aesthetic.
Stunning kitchen. I love how you used color to break up the upper and lower cabs. Only thing I would do different is a panel front dishwasher to hide it. In such a small space the stainless steel breaks up the run and furniture feel of the lower cabs. Nice job!
Good grief that's about the most perfect kitchen I've ever seen. Want, want, want.
I'd love it more if it had art and some life to it. It has wonderful cabinets and a great flow....but it's missing some spirit and color!
"Biggest splurge" is the fridge, but no photo, and not on the Resources list. What is it, and why is it a fave?
Ryan is as chic and stunning as her kitchen, judging from the pic!
Perfect kitchen! I would love to know where the three white bowls with colored insides came from.
SO thrilled to see Marmoleum (linoleum) flooring installed and getting amazing comments. Too often, the hideous vinyl flooring a lot of us grew up with in our parents' kitchens is wrongly pegged as "linoleum", giving it a really bad name... Linoleum is a natural product created from linseed, has an amazingly long lifespan, and great for use in high-traffic areas... I worked on the interior design of the renovated Pasadena City Hall and some of the restrooms had the ORIGINAL linoleum that had been installed in the '20s - in amazing shape with the most beautiful patina (we kept them in place)... sorry for the commercial on linoleum, but it's always one of my biggest pet peeves when the product is mis-labeled... all of that to say - GREAT job on this kitchen!!!!!
love this kitchen, great style,
The most beautiful blue is the color of her kitchen cabinet. It's dream blue, deeper than the deep sea blue. It says Dream & Create ! I love it.
Nice. I like the marmoleum and the custom cabinets. White marble is not the most practical of work surfaces, but it does look beautiful with that grey/blue colour.
Wow! Very classy.
Great kitchen.
Comment about Marmoleum for other posters: The subfloor has to be PERFECT or the Marmoleum will show every joint and screwhead. (Screwhead - is the name of the subflooring contractor I will NEVER use again!)
I want to see the whole house! This kitchen is stunning!
Absolutely gorgeous. I love the slanted top cabinets - such a smart way to squeeze in storage for items that aren't used very often.
Thanks everyone for the lovely comments and enthusiasm for this special space. I'm literally on cloud nine when in this room and wish I could throw a big dinner party and invite everyone over :)
For those asking for more details:
The 3 citrus color bowls are from Jonathan Adler. I got them on a Gilt Sale about 1 year ago.
The refrigerator is an Electrolux Icon. It's a fave because it is SO well designed for all your storage needs. There is an entertaining "drawer" where you can set custom temps--room temp even. The freezer has good storage design as well. I had no idea I'd care so much about a refrigerator until I started using this one.
@brunchanytime @hopnick @Kstrick:
The cabinets were custom made, and is the partner that our contractor at Conscious Construction uses, but I don't have the name. I don't have any great DIY tips, but @apartmentTherapy editors can hopefully help there ;)
Tim scored the salt & pepper mills on Ebay. Amazing color!
what everyone else said, amazing! I love all the material and color choices. very cool use of glass front cabinets just in the bar area.
So beautiful Ryan! I hope to one day have a kitchen like that!
As Ryan and Tim's builder, I can't be more happy to hear how satisfied they are with this kitchen, as well as all the other positive comments posted here.
This project was a true collaboration, with everyone involved coming to the table with ideas to create the space Ryan and Tim really wanted... myself, the custom cabinet maker, marble distributor, marble fabricator, and most importantly Ryan and Tim themselves. I must tell you that from a builder's perspective, it is always refreshing to have clients who both know what they want, but even more importantly have a refined taste!
Thanks again you guys for letting me into your house and building the heart of your home.
Just wanted to let the other posters know that I have all the product specs for this kitchen, so if you'd like to know what I got from where, I'm more than happy to share. None of these finishes are especially expensive, but some of them aren't easy to come by.
This design is timeless. I've seen kitchens in heritage homes built in the first decade of the 20th century and during the 1930/40s that look much like this. I'm sure this installation will last their lifetimes if they want it to.
I'm totally on board with the Marmoleum. A much better product than wood or tile for people who actually COOK in their kitchens. The marble counters will be much less user-friendly, but they ARE gorgeous.
Finally, I don't know where the readers are getting blue for the bottom cabinets. The post specifies Sherwin Williams Peppercorn and that's a deep gray, not blue.
Great kitchen! I'm normally not a fan of so much white in the kitchen, but it works here because there is some balance and contrast. Love the use of cabinet space all the way up to the ceiling, love the farmhouse sink - and the second sink/wet bar area, love the big window/door at the far end.
I *think* those beautiful salt and pepper mills are from Peugeot. I have a shorter set like that in fig.
I love the subway tile! Can you tell me where it's from and the color grout used?
Am swooning over this kitchen! Ryan, your pad is in my old 'hood -- I was on Landers b/t Church and Dolores and miss the area. Lucky gal, you.
Am now in the 'burbs on the Peninsula and will be using your kitchen as inspiration. It's the perfect compromise for my husband and I (he likes dark; I like light) and the classic style won't be out of place with our 1950s home.
Question on the marmoleum, and linoleum in general: is it bad over time for homes on a hill/slope like ours? I noticed tiny little bulges coming up...possibly due to our house settling.
Thanks again for sharing.
any idea where to get a wire basket like the one with the towels in it? i've been looking for something just like that to hold blankets in the living room...
I love this kitchen - a much larger and practical version of what I was doing. The best part is that I was trying to decide if subway tiles would look good with the carrera marble countertops (the tiles to go in this month, counter was put in with the initial design) - and I have to say based on your kitchen it looks amazing! Love the colour scheme as well. Congrats to you!
Where are the gold glasses from?!
Hi. I LOVE your kitchen. I have a Victorian in SF that I'm looking to start a kitchen remodel on. Could you possibly put me in touch with your contractor and/or designer ?
Many thanks !
Hi Tyson this is my dream kitchen!! Was wondering where are the knobs, pulls from and if you have size and resource available ? Thank you !!!
Feel free to drop me a line.


text:
CHAMPION Women's Power Cotton Boy Shorts
|Eligible Free Shipping on Shoes, Clothes & Fan Gear! (see promotion details)
|Eligible for Free Shipping on Orders $49 or More! (see promotion details)
|Members of The League get 5% back when you spend $100! (see promotion details)
Product Details
Max out the comfort level of your workout with these CHAMPION® Power Cotton boy shorts for women! The stretchy, fitted construction stays close to the body for total freedom of movement, while Double Dry® moisture-wicking fabric and mesh panels keep you cool and dry. Smooth flatlock seams prevent chafing so you can keep going strong.
Get your new CHAMPION® shorts today from Sports Authority.
Key Specs:
- Fabric Content: Body: 95% cotton, 5% spandex
- Fabric Content: Insert: 85% nylon, 15% spandex
- Fabric Content: Lining: 90% polyester, 10% spandex
- Inseam: 3 inches
Additional Info
- Breathable mesh inserts on sides
- Elastic waistband for flexibility
- Made in Cambodia

subset: commoncrawl


text:
Actress Marion Cotillard is one of our best-dressed celebs of the week in a full-skirted floral frock by Dior. Check out the rest of the stars who topped our list »
This is the most perfect dress I have ever seen.
Design by Simon Fletcher. Powered by Tumblr.
© Copyright 2010


text:
We want to ensure that making a return is as easy and hassle-free as possible! If for any reason you decide that your purchase just isn't for you, simply return the item within 30 days of receipt and we'll cover the return shipping when you choose our FREE Pre-Paid Return Shipping Label. Learn more about our return policy.
Shop now and get Free Value Shipping on most orders over $29.95 to contiguous 48 states, DC and to all U.S. Military APO/FPO/DPO addresses.
If you're looking for a great low price on the Jackson Safety SC-6 Hard Hat, 4 Point Pinlock Suspension, the search is over. We don't just sell these products - we use them and love them, too, as you'll discover if you talk to our in-house lab sales staff, who can help you out with any questions you have about our products. If you want a great deal on safety equipment like Jackson Safety SC-6 Hard Hat, 4 Point Pinlock Suspension, buy here!
Meets ANSI Z89.1 Type 1, Class C, G and E
Connect with OpticsPlanet
Become our fan, follow us, & subscribe for the latest updates and deals
Subscribe to our email list
Sign up and receive $5 Off and get exclusive access to promotions, sales
events, pre-order sales & more!
Contact Information
Toll-Free: 800-504-5897
Intl.: 847-513-6201
Fax: 847-919-3003
Email: firstname.lastname@example.com
Hours of Operation
7AM-8PM CST Mon-Fri9AM-5PM CST Sat-Sun
Our Guarantees


text:
International workshop on reversible computing
0 comments post a comment
*Begin shameless plug.*
Plans for the first international workshop on reversible computing continue to develop. I just got a confirmation from Charles Bennett of IBM, who was the original founder of the field (and, by the way, also a co-founder of the fields of quantum cryptography and quantum teleportation), that he is planning to attend. Charlie is the biggest "rock star" in reversible computing; he's greatly admired and respected by all of us, for his keen intelligence, wit, and deep insight. (Plus, he's just a really nice guy.)
That now makes a total of eight invited speakers who have at least tentatively confirmed (the up-to-date list will be maintained at the speaker's list). The other confirmed speakers include researchers working on advanced device technologies for reversible computing, such as superconducting logic and Y-branch switches; such technologies might eventually offer orders of magnitude better power-performance than could ever be achieved using FETs, or even any possible irreversible logic. So, it should be a full (and quite interesting) day of talks, and we may need to add a second day to the session so that we can also accommodate the planned panel discussion.
I would like to remind readers of Power Management DesignLine that this is not a closed workshop; industry representatives are also welcome to attend, in order to gain awareness of this important field. The most fundamental laws of physics clearly tell us that reversible computing is the only conceivable way to continue improving digital power-performance by many orders of magnitude beyond present-day technology. Within our lifetimes, either we'll reach the end of the road in computing, or else there will have to be a reversible computing revolution. If the revolution is coming,wouldn't you prefer to be one step ahead of it? Come, and attend the workshop. (Besides, it's on the beautiful island of Ischia, just off the Italian coast near Naples.)
*End shameless plug.*
Dr. Michael P. Frank, Assistant Professor
FAMU-FSU College of Engineering
Department of Electrical & Computer Engineering
2525 Pottsdamer Street, Room 341
phone 850-410-6463, cell 597-2046


text:
Section 32
Depreciation – Allowance/rate of
Depreciation allowance is a concession - 'Depreciation' allowance is a concession granted by the State in the computation of income based on very many factors relevant to a wholesome fiscal administration - Parthas Trust v. CIT [1988] 169 ITR 334 (Ker.)(FB).
Depreciation, whether a notional loss towards diminution in value of assets - Depreciation represents the diminution in the value of an asset when applied to the purpose of making profit or gain. Depreciation is thus related to an asset and is a notional loss as against actual loss in sense of outgoings of a business - CIT v. R.J. Trivedi & Sons [1990] 53 Taxman 485/183 ITR 420 (MP).
Depreciation allowance under section 32 is a statutory allowance not confined expressly to diminution in value of the asset by reason of wear and tear; allowance can be claimed if the asset in question is shown to be capable of diminution in value on account of any factor known to the prevailing accounting or commercial practice - CIT v. Refrigeration & Allied Industries Ltd. [2000] 113 Taxman 103 (Delhi)
Deduction is allowable even according to accounting principles - Depreciation is allowable as a deduction both according to accountancy principles and according to the Income-tax Act, because otherwise, one would not have a true picture of the real income of the business - CIT v. Alps Theatre [1967] 65 ITR 377 (SC).
Genuineness of books of account is not relevant - In respect of buildings, machinery, plant or furniture, being the property of the assessee, a depreciation allowance has to be made in computing the profits. This, therefore, is not a matter depending on the genuineness of the books of account - Allahabad Glass Works v. CIT [1961] 42 ITR 439 (All.).
Charitable trust is entitled to deduction - A charitable trust is entitled to depreciation in respect of assets held by it - CIT v. Raipur Pallottine Society [1989] 80 CTR (MP) 127.
Calculation must be in Indian currency - A company may keep its accounts in foreign currency but depreciation will have to be calculated in Indian currency at the point of time of acquisition of the asset - CESC Ltd. v. CIT [1998] 233 ITR 50 (SC).
Explanation 5 to section 32(1) takes effect only on and from 1-4-2002 - Explanation 5 which was inserted in section 32(1) by the Finance Act, 2001 with effect from 1-4-2002, takes effect only on and from 1-4-2002, and will not be applicable to prior years. Thus, for the assessment year 1988-89, no depreciation was required to be allowed if the same had not been claimed. If a claim made in the original return had been given up in the revised return, there was no obligation to consider the claim for depreciation - CIT v. Sree Senhavalli Textiles (P.) Ltd. [2003] 259 ITR 77 (Mad.)/CIT v. Kerala Electric Lamp Works Ltd. [2003] 129 Taxman 549/261 ITR 721 (Ker.).
Law applicable
Law as on 1st April of financial year applies - The Income-tax Act, 1961, as it stands amended on the 1st day of April of any financial year, applies to the assessment of that year. Any amendment in the Act or the Rules which comes into force after the 1st day of April of a financial year would not apply to the assessment of that year, even if the assessment is actually made after the amendment come into force. Thus, where in rates of depreciation there was amendment raising rate with effect from 24-7-1980, the law as amended was not applicable to the assessment year 1980-81, nor could it be deemed to be retrospective - CIT v. Mirza Ataullaha Baig [1993] 202 ITR 291 (Bom.).
Power of CBDT
Power to make rules for Board, with retrospective effect, does not include within its parameters to provide for increased rate of depreciation with retrospective effect, while enacting Amendment Rules - Mercantile Credit Corpn. Ltd. v. CIT [2000] 108 Taxman 210 (Mad.).
Building - Meaning of
'Building' must be construed in its ordinary sense - The word 'building' has not been defined in the Income-tax Act and must, therefore, be construed in its ordinary sense having regard to the purposes for which depreciation is allowed - CIT v. Indo Burmah Petroleum Co. Ltd. [1978] 112 ITR 755 (Cal.).
'Building' does not include site - For purposes of depreciation also, the expression 'buildings' does not include the site because there cannot be any question of the destruction of the site - CIT v. Alps Theatre [1967] 65 ITR 377 (SC)/D.S. Bist & Sons v. CIT [1972] 85 ITR 254 (Delhi)/Distt. Co-operative Federation Ltd. v. CIT [1973] 87 ITR 639 (All.).
Roads inside factory are 'buildings' - The roads laid within the factory premises as links or which provide approach to the buildings are necessary adjuncts to the factory buildings to carry on the business activities of the assessee and would be 'building' within the meaning of section 32 - CIT v. Gwalior Rayon Silk Mfg. Co. Ltd. [1992] 62 Taxman 471/196 ITR 149 (SC).
Roads not adjunct to building cannot be treated as 'building' - Where the assessee constructed roads to approach about 500 trenches meant for dumping waste and night soil, the roads cannot be treated as 'building' for purposes of allowing depreciation, since the roads were not adjunct to any building and there was no other construction except the roads - Indore Municipal Corporation v. CIT [2001] 247 ITR 803 (SC).
Factory buildings
Administrative blocks are 'factory buildings' - Where the administrative block housed the chief engineer and related staff, the canteen, the new stores, and co-operative stores buildings, which were essential adjuncts to the factory premises, it was held that they were rightly treated as factory buildings - CIT v. Standard Motor Products of India Ltd. [1983] 142 ITR 877 (Mad.).
Mere taking of licence will not suffice - Taking a licence under the Factories Act does not make the unit a 'factory' - CIT v. Mangolia Dairy Products (India) [1979] 119 ITR 26 (Cal.).
Canteen is 'factory building' - A canteen building is, in the proper sense of the term, a factory building for the purpose of depreciation allowance - CIT v. Motor Industries Co. Ltd. [1986] 158 ITR 734 (Kar.)/CIT v. Engine Valves Ltd. [1980] 126 ITR 347 (Mad.).
Cinema studio is 'factory building' - A cinema studio building is entitled to depreciation allowance equal to that allowed to a factory building - CIT v. A.V. Meyyappa Chettiar [1963] 50 ITR 751 (Mad.).
Cold storage building is 'factory building' - A cold storage building is entitled for depreciation at rates as applicable to a factory building - CIT v. Yamuna Cold Storage [1981] 129 ITR 728 (Punj. & Har.).
'Church' is a 'building' - The activities of the church can be properly considered as a vocation. Accordingly, the assessee-trust, owner of the church building, would be entitled to depreciation in respect of the church building while computing the taxable income - All Saints Church v. CIT [1984] 145 ITR 786 (Kar.).
'Machinery' shall have same meaning as for other purposes like repairs, insurance etc. - The word 'machinery' when used in ordinary language prima facie means some mechanical contrivance which, by themselves or in combination with one or more mechanical contrivances, by the combined movement and inter-dependent operation of their respective parts, generate power, or evoke, modify, apply or direct natural forces with the object in each case of effecting so definite and specific a result. If a machinery is machinery for purposes of giving an allowance in respect of insurance or for repairs or in respect of normal depreciation, it must be machinery for other purposes also - CIT v. Mir Mohammad Ali [1964] 53 ITR 165 (SC).
Dumper is 'machinery' - A 'dumper' comes within expression 'earthmoving machinery' for purposes of depreciation. It cannot be treated as a road transport vehicle - CIT v. Sibson Construction & Co. [1996] 221 ITR 468 (Gauhati).
Partition works are 'fittings' and not 'building' - Partition works and false ceiling come under expression 'fittings' and not 'building' for purpose of depreciation - CIT v. Indian Metal & Metallurgical Corpn. [1983] 141 ITR 40 (Mad.).
False ceilings in cinema theatre are 'fittings' - False ceilings and other accessories fitted in cinema theatres are part of 'fittings' - CIT v. N.L. Mehta Cinema Enterprises (P.) Ltd. [1993] 71 Taxman 443 (Bom.).
Cost of route permit must be excluded - Where a bus was purchased along with the route permit, depreciation is allowable only on the amount representing the value of the vehicle, and not on the amount representing the value of the route permit - G. Vijayaranga Mudaliar v. CIT [1963] 47 ITR 855 (Mad.)/CIT v. S. Sudhakar [2001] 247 ITR 747 (Mad.).
Ownership of asset
Claimant must have more than some thread of rights - The deduction under section 32(1) cannot be claimed by someone having no real connection with the asset and the claimant must be one with much more than some threads of rights. Depreciation is claimable by the owner who uses the assets in question - Kalpaka Tourist Home (P.) Ltd. v. CIT [1988] 172 ITR 364 (Ker.).
Vesting of full title is not necessary - The expression 'property owned by the assessee', in section 32 has not been used in the sense that the property's complete title vests in the assessee. The assessee will be considered to be an owner of the building if he is in a position to exercise the rights of the owner not on behalf of the person in whom the title vests but in his own right - Addl. CIT v. U.P. State Agro Industrial Corpn. Ltd. [1981] 127 ITR 97 (All.).
Right to dispose of property need not exist - To be
treated as 'owner', the assessee need not have the right to dispose of the
property, so long as he is in a position to enjoy the property in his own right
- Gowersons Publishers (P.) Ltd. v. CIT [1999] 240 ITR 191 (
Dominion and control over property as a matter of right will suffice - For purposes of claiming benefit under section 32, the requirement of ownership by the assessee will be deemed to be fulfilled if the assessee has the dominion and control over the property in his own right and not in the right of others - CIT v. Orient Longman (P.) Ltd. [1997] 227 ITR 68 (AP).
Registered ownership is not necessary - 'Building owned by the assessee' means the person who having acquired possession over the building in his own right, uses the same for the purposes of his business or profession though a legal title has not been conveyed to him as per the requirements of laws such as the Transfer of Property Act and the Registration Act, but nevertheless is entitled to hold the property to the exclusion of all others - Mysore Minerals Ltd. v. CIT [1999] 239 ITR 775 (SC).
Where facts of case did not indicate that assessee had acquired dominion over mills, assessee could not be allowed depreciation in respect of mills - Tamil Nadu Civil Supplies Corpn. Ltd. v. CIT [2001] 116 Taxman 369/249 ITR 214 (SC).
When vehicle is registered in partner's name - Where partner of firm transferred vehicle registered in his name to the firm as his capital contribution to the firm, depreciation is allowable to the firm even though the vehicle continued to remain in the name of the partner in the transport department records - CIT v. Navdurga Transport Co. [1998] 149 CTR (All.) 219.
Vehicles taken under hire-purchase agreement - Depreciation is to be allowed to the user in the case of a hire-purchase agreement - CIT v. Nagpur Golden Transport Co. [1998] 233 ITR 389 (Delhi).
Trucks bought on instalment basis are eligible - A transporter is entitled to depreciation on trucks bought on instalment basis even though they are not registered in his name - CIT v. Mirza Ataullaha Baig [1994] 76 Taxman 495/[1993] 202 ITR 291 (Bom.).
Transfer of assets by Government does not require registration - CIT v. Tamil Nadu Dairy Development Corpn. Ltd. [1995] 216 ITR 535 (Mad.)/CIT v. Thanthi Periyar Transport Corporation 1997 Tax LR 514 (Mad.).
Ownership through court decree does not require registration - Hotel Skylark & Restaurant (P.) Ltd. v. CIT [1996] 221 ITR 283 (Punj. & Har.).
Firm is eligible qua assets contributed by partners - The firm would be entitled to depreciation in respect of property contributed by its partner even if the transfer is not registered - CIT v. Amber Corpn. [1981] 127 ITR 29/[1994] 207 ITR 435 (Raj.).
Dissolution of firm - Registration of transfer of property received by partner on dissolution of firm is not a condition precedent for claiming depreciation thereon - Universal Radiators Ltd. v. CIT [2006] 281 ITR 261 (Mad.).
Ownership for the entire year is not necessary - The term 'owned' by the assessee', used in section 32(1) does not mean that the assessee should have remained owner of the asset for the entire previous year - A.M. Ponnuranga Mudaliar v. CIT [1996] 88 Taxman 482 (Mad.)./CIT v. Geo Tech Construction Corpn. [2000] 244 ITR 452/115 Taxman 373 (Ker.).
Device adopted for avoiding tax - Where the assessee purchased a truck for Rs. 2 lakhs, and later, the money was 'routed back' to the assessee as an interest-free deposit, and the truck was also ultimately transferred to the brother of the seller, the benefit of depreciation was rightly denied to the assessee since the entire sequence of transactions disclosed only a device to save tax, and since there was no genuine transaction between the parties apart from pure paper transactions - Mittal Belting and Machinery Stores v. CIT [2002] 253 ITR 341/119 Taxman 260 (Punj. & Har.).
House taken under hire-purchase agreement - Where the assessee acquired certain houses under a hire-purchase agreement, the terms of which provided inter alia, (i) that the hirer should hold the said property as a tenant during the hire-purchase period, (ii) that the hirer shall not sell, transfer, assign or otherwise part with the possession of the whole or any portion of the said property without previous consent in writing of the owner which can be refused at the absolute discretion of the owner, and (iii) that the owner had agreed to transfer the property only after the expiry of the hire-purchase period, the assessee could not be said to be the 'owner' of the property, and hence was not entitled to depreciation - Atlas Cycle Industries Ltd. v. CIT [2004] 270 ITR 108/[2005] 142 Taxman 102 (Punj. & Har.).
Where a third party has interest in the asset - Where a person has acquired interest in a property with notice of the right of a third party, the person continues to be the owner of the property against the whole world until such right is enforced by the third party. The lessee cannot dispute the title of the lessor and the alleged third party interest would not affect the ownership of the lessor nor can it be doubted or disputed - SBI Home Finance Ltd. v. CIT [2005] 148 Taxman 585 (Cal.).
The 'user' test
'Use' means 'kept ready for use' and not 'actual use' -
Allowance for normal depreciation allowance does not depend upon the actual
working of the machinery. It is sufficient if the machinery in question is
employed by the assessee for the purposes of the business and for no other
business and it is kept by him ready for actual use in the profit-making
apparatus the moment a need arises - Capital Bus Service (P.) Ltd. v.
A machine kept ready for use is to be deemed to have been used within meaning of section 32 - CIT v. Premier Industries (India) Ltd. [2008] 170 Taxman 407 (MP).
Expression 'put to use for 180 days' cannot be interpreted to mean as 'exploited for 180 days' but it would comprehend those cases also where machinery has been kept ready by owner for its use in business and failure to use it actively in business has not been, on account of its incapacity for being used for that purpose or its non-availability - Siv Industries Ltd. v. Dy. CIT [2009] 187 Taxman 442 (Mad.).
Even passive use will suffice - The expression 'used' for the purposes of section 32 should have a wider meaning so as to include not only actual user but also passive user - CIT v. India Tea & Timber Trading Co. [1996] 221 ITR 857 (Gauhati).
Where machinery was kept ready for use but could not be put to use, assessee would be entitled to depreciation on machinery - CIT v. Nahar Exports Ltd. [2007] 163 Taxman 518 (Punj. & Har.)
Steps taken to set building into gear are 'putting it to use' - After arranging for the building, any steps taken by the entrepreneur to set the building into gear for running the unit, would be nothing but putting it to 'use' - CIT v. O.P. Khanna & Sons [1983] 140 ITR 558 (Punj. & Har.).
Vehicles under repairs are eligible - An assessee is entitled to depreciation on written down value of trucks which were under repairs throughout relevant accounting years but were used for the purpose of business in earlier and later years - CIT v. G.N. Agrawal [1994] 75 Taxman 30 (Bom.).
Stand by machines - Stand-by assets which are kept ready for use during relevant assessment year, are entitled to depreciation - CIT v. Southern Petrochemical Industries Corpn. Ltd. [2008] 301 ITR 255 (Mad.).
Where assessee had certain dumpers and tippers, etc., which it gave on hire to contractors on daily basis and it claimed depreciation on certain vehicles kept ready as stand-by for use in event of major breakdown of vehicles given on hire by assessee, depreciation was admissible on vehicles provided as stand-by - CIT v. Raj Kumar Singh & Co. (No. 2) [2007] 295 ITR 81 (All.).
Spare engines kept by transport operator - Where the appellate authorities allowed the claim of the assessee, a transport corporation owning a fleet of buses, for depreciation on spare engines kept in the store for emergency use, it could not be said that the opinion of the appellate authorities was perverse or untenable. The engines were meant to be used in case of need. It could not therefore be said that the spare engines kept in store were not meant for use. Everything ages with the passage of time including engines which gather dust in the store room. There is a normal depreciation of value even when a machine or equipment is merely kept in a store. Further, keeping in view the nature of the assessee's business, it had to necessarily keep certain spare engines in store to meet an emergent situation. There was nothing on record to indicate that an engine which was purchased a year or two earlier would fetch the same price in open market. In this situation, the appellate authorities had taken a possible view - CIT v. Pepsu Road Transport Corporation [2002] 121 Taxman 232/253 ITR 303 (Punj. & Har.).
(Per Contra)
'Used' denotes actually used and not merely ready for use - The word 'used' denotes actually used and not merely ready for use. The expression 'used' means actually used for the purposes of the business - Dineshkumar Gulabchand Agrawal v. CIT [2004] 267 ITR 768/ 141 Taxman 62 (Bom.).
'Kept ready' theory is not available - Section 32 would show that deduction for depreciation is permissible in the event of machinery, plant or furniture owned by the assessee are used for the purposes of the business or profession. From various judgmens it is clear that for the purpose of depreciation, machinery has to be actually used in terms of the statute. A 'kept ready' theory is not available, to the assessee, for the purpose of claiming depreciation, when the Legislature has chosen to use the word 'used'. One has to give a full meaning to it and avoid reading something not intended by the legislation. After all, these benefits are provided for certain purposes. That purpose is 'used' in terms of the statute. If the machinery is not used, section 32 is not applicable - Dy. CIT v. Yellamma Dasappa Hospital [2007] 159 Taxman 58/290 ITR 353 (Kar.).
Mere preparations for use will not suffice - Mere preparation for use cannot amount to user. There must be actual, effective and real user in the commercial sense. And the user must be so linked with the business that it can be said that there is an immediate nexus between the user and the business, i.e., the real business of the assessee - CIT v. Suhrid Geigy Ltd. [1982] 133 ITR 884 (Guj.)/CIT v. Jiwaji Rao Sugar Co. Ltd. [1969] 71 ITR 319 (MP)(App.).
Where assets were not at all used due to lock-out, depreciation cannot be allowed - Where the factory of the assessee remained under lock-out throughout the previous year and during the lock-out period, the plant and machinery had not been actually used for the purposes of the business for a single day, depreciation on machinery was not allowable for the relevant previous year - CIT v. Oriental Coal Co. Ltd. [1994] 206 ITR 682/76 Taxman 240 (Cal.).
'Use' must be during relevant accounting year - The expression 'used for the purposes of the business' means used for the purposes of the business during the accounting year. The machinery and plant must be such as were used, in whatever sense that word was taken, at least for a part of the accounting year. If the machinery and plant had not at all been used at any time during the accounting year, no allowance could be claimed - Liquidators of Pursa Ltd. v. CIT [1954] 25 ITR 265 (SC).
User during full year - In section 32(1) there is no requirement that assets should be used for whole of the previous year in question - CIT v. Refrigeration & Allied Industries Ltd. [2000] 113 Taxman 103 (Delhi).
Factory need not be worked by owner himself - To claim depreciation it is not necessary that the factory should be worked by the assessee himself, and it is enough if the factory is worked on by the assessee as a licensee or a hirer - CIT v. Sarveshwar Nath Nigam [1963] 48 ITR 853 (Punj.).
Trial production amounts to 'use' of the asset - The trial run of a machinery is obviously for the purpose of business and not for any other purposes. What is required to be seen is that the machinery must be 'used' for the purpose of business, and keeping in mind the wider meaning ascribed judicially for the term 'use', even trial production of a machinery would fall within the ambit of 'used for the purpose of business'. Further, as the statute does not prescribe a minimum time-limit for 'use' of the machinery, the assessee cannot be denied the benefit of depreciation on the ground that the machinery was used for a very short duration for trial run - Asstt. CIT v. Ashima Syntex Ltd. [2002] 122 Taxman 230/251 ITR 133 (Guj.).
Machinery used in trial production of sugar would be entitled to depreciation - CIT v. Piccadily Agro Industries Ltd. [2007] 164 Taxman 567 (Punj. & Har.)
Whether commercial production has commenced is not relevant - Commencement of commercial production by the assessee during the relevant previous year is not a condition for allowing deduction as investment allowance or depreciation. What is needed is that the machines must be used for the assessee's business. Whether the assessee is able to successfully commence commercial production or commercial production is delayed on account of defect in trial production does not affect the allowability of deduction on account of depreciation and investment allowance if from the material on record, it can reasonably be inferred that machines were used for the assessee's business during the relevant previous year. The user of machines for trial production, before giving full throttle is as much use of machines for the purpose of business - CIT v. Nakoda Metals [2006] 204 CTR (Raj.) 514.
Magnitude of production is not determinative of 'use' - Law does not require that there must be optimum production for granting the benefit of depreciation. Law only require 'that there must be use of plant and machinery for the purpose of business. Use of such words that plant and machinery was run more extensively or was required to be used for larger production' is not to be found in the Act or Rules. Whether the plant and machinery is used to the extent of its efficiency is irrelevant for the purpose of allowing depreciation. The test is that the building, plant and machinery are used for the purpose of business - Asstt. CIT v. Ashima Syntex Ltd. (supra).
Continuous use for same purpose is not necessary - It is not the requirement of section 32 that depreciation claim in respect of any asset has to be allowed only if it continues to be used for all purposes for which it was being used earlier - CIT v. Udaipur Distillery Co. Ltd. [2004] 135 Taxman 487 (Raj.).
Application of section 32 is not confined only in respect of plant required for manufacturing purpose - The expression used in both sections 32(1) and 32A(1) is 'in relation to the business', viz., for the purpose of the business. It does not make out anything to the extent that such business has to be related to manufacturing purpose. The section does not make any such provision circumscribing the application only in respect of the plant required for manufacturing purpose. If it is related to the business of the assessee, namely, used for the purpose of the business, the provisions of sections 32 and 32A would be attracted - CIT v. Birla Jute & Industries Ltd. [2003] 260 ITR 55/133 Taxman 337 (Cal.).
Where the asset was bought on the last day of the accounting year - Where the cars were bought on the last day of the accounting year and had not been registered for being brought on roads, and there was no evidence of the assessee having used those cars before the end of the accounting year in the business of the assessee, the Tribunal was clearly in error in holding that the assessee was entitled to depreciation in respect of these vehicles - CIT v. Maps Tours & Travels [2003] 260 ITR 655/[2004] 141 Taxman 38 (Mad.).
Contract carriage becomes "ready for use" only after receipt of permit - Only after getting a vehicle registered as contract carriage and obtaining contract carriage permit, it can be concluded that vehicle is kept ready for use for carrying passengers for hire - CIT v. Air Travel Enterprises India Ltd. [2004] 136 Taxman 194 (Ker.).
Other factors for allowance
Assets whose full cost is allowed as business expenditure are not eligible - Depreciation is allowable only on capital assets and not on the assets of which the costs have been allowed as a business expenditure - Burrakur Coal Co. Ltd. v. CIT [1982] 135 ITR 804 (Cal.)/CIT v. Lucas TVS Ltd. [1984] 149 ITR 771 (Mad.)/CIT v. Sundaram Fasteners Ltd. [1984] 149 ITR 773 (Mad.).
Expenditure on shifting factory is not eligible for allowance - No depreciation was admissible on capital expenditure incurred on shifting factory from one site to another because no tangible asset was acquired by the expenditure and no improvement was made to any capital asset in the sense that there was an increase in the value thereof - Sitalpur Sugar Works Ltd. v. CIT [1963] 49 ITR 160 (SC).
Asset must physically exist - An assessee is not entitled to depreciation on an asset, which is not in existence. Thus, where the boiler being used by the assessee exploded and was thus destroyed, the ITO was correct in withdrawing the depreciation allowed on the old boiler in the original assessment - E.I.D. Parry Ltd. v. CIT 1996 Tax LR 648 (Mad.).
Technical know-how is eligible for allowance - Depreciation is allowable in respect of technical know-how - Anup Engg. Ltd. v. CIT [1991] 192 ITR 633 (Guj.).
Increased cost due to exchange fluctuations is eligible for allowance - Depreciation has to be allowed on increased value of assets due to fluctuation in exchange rate - Hindustan Machine Tools Ltd. (No. 3) v. CIT [1989] 175 ITR 220 (Kar.).
Foundation laying expenses are to be included - Expenditure incurred on ceremony of foundation laying is to be added to the cost of the factory building for the grant of depreciation allowance - CIT v. Nirlon Synthetic Fibres & Chemicals Ltd. [1982] 137 ITR 1 (Bom.).
Expenditure on digging wells is eligible - Depreciation would be allowed on the cost of digging and construction of a well in the factory premises of the assessee - CIT v. Warner Hindustan Ltd. [1986] 160 ITR 217 (AP).
Gratuity liability taken over is not entitled to depreciation - Where assessee had by an agreement with the vendor purchased an undertaking as a going concern for a price of Rs. 2 crores and also had taken over the accrued and future gratuity liability of the vendor which amounted to Rs. 3.5 crores, the entire amount of consideration was indeed capital expenditure because it was an expenditure incurred for acquiring an asset of an enduring nature. But even if it was held that the expenditure on taking over the gratuity liability was a capital expenditure, yet no depreciation was allowable on the same because such liability taken over by the assessee did not fall under any of the eligible assets specified in section 32 - CIT v. Hoogly Mills Co. Ltd. [2006] 157 Taxman 347 (SC).
Scientific research assets
Where deduction is allowed under section 35,
depreciation is not allowable - The assessee is not entitled to depreciation
under section 32(1) on scientific research assets relating to the business
carried on by it the cost of which has been allowed as deduction in full under section
35 in an earlier year - Warner Hindustan Ltd. v. CIT [1988] 171 ITR 224 (AP); CIT v.
Alkali & Chemical Corpn. of India Ltd. [1987] 165 ITR 698 (
Rate of depreciation
Hotels/Cinema Theatres - See under section 43(3) - Plant.
The provisions for accommodating the officers and staff of the hotel are deemed to be part and parcel of the functional character of the hotel for the simple reason that when the facilities of the hotel could be utilized by the casual visitors to the hotel as hospitality from the hotel, why could not such facility be extended to the officers, staff and employees of the hotel. Similarly, letting out shopes for antiques, emporium, arts and crafts, florists and travels, which are all intended as a part of service of the hospitality to the travellers, paying guests and other travelling public on commercial basis, shall have the same effect as that of providing facilities and services like restaurant, bar room, health clinic, gynmasium centre, swimming pool, music, floor dance, etc. These services are not only intended to attract the customers but are a part and parcel of the hospitality of the hotel. Therefore, for purposes of determining the rate of depreciation, the entire building has to be treated as composite building and could not be segregated in any manner to hold that a part of the building is used for hotel purpose and other part is used for accommodating the officers and staff of the hotel and housing the bank and shopping complex etc. - CIT v. Sangu Chakra Hotels (P.) Ltd. [2007] 161 Taxman 257/292 ITR 591 (Mad.).
Jeeps must be treated as motor cars - Jeeps
are motor cars for purposes of depreciation - Crompton Engg. Co. (
Dumpers are road transport vehicles - Dumpers are road transport vehicles - Shiv Construction Co. v. CIT [1987] 165 ITR 160 (Guj.).
Ambulance van is eligible for enhanced rate - Where the Tribunal had found that the plying of the ambulance van on hire itself constituted the business of the assessee though it may be incidental to the running of the hospital and that, the hire charges were also assessed under the head 'Business', the assessee was entitled to higher rate of depreciation - CIT v. Dr. K.R. Jayachandran [1995] 212 ITR 637 (Ker.).
Trucks - Under sub-item 2(ii) of Item III, higher rate of depreciation is admissible on motor trucks used in a business of running them on hire; therefore, user of same in business of transportation is the test - CIT v. Gupta Global Exim (P.) Ltd. [2008] 171 Taxman 474/305 ITR 132 (SC).
Trucks primarily self-used but occasionally hired out are not eligible for higher rate - If a truck is not used for hiring but for the purpose of one's own business, then it would be entitled for depreciation at the normal rate and not at higher rate. The business of running the vehicle on hire is different from giving the vehicle on hire casually. The vehicle may be given on hire occasionally which may or may not constitute an activity of carrying on business of running them on hire. It is the main activity and the intention behind thereof which has to be considered for deciding as to whether the assessee was carrying on the business of running vehicle on hire or not - CIT v. Sardar Stones [1995] 215 ITR 350 (Raj.).
Vehicles used for transporting passengers/goods as a regular business are entitled to higher rate - CIT v. Sharma Motor Service [1998] 148 CTR (MP) 75.
Whether higher rate is admissible on vehicles leased
out on rent - Where the assessee leased out vehicles on rent to
various industries, depreciation is not admissible at the higher rate on the
vehicles, since the vehicles could not be said to have been run by the assessee
on hire. Only general rate of depreciation is admissible - Soma Finance
& Leasing Co. Ltd. v. CIT [2000] 244 ITR 440 (
Where the assessee is a leasing and financing company having income from lease, rent, bills discounting and service charges, and it has let out motor buses, motor trucks and motor vans to its customers, it cannot be stated that the assessee is using the said vehicles in the business of running them on hire. Higher depreciation is hence not allowable - Kotak Mahindra Finance Ltd. v. Dy. CIT [2003] 130 Taxman 422/[2004] 265 ITR 114 (Bom.).
The word 'hire' used in the entry relating to motor lorries etc., is only meant to denote that the use of the vehicle is not by the owner himself for his own purposes but it is given to another for use for a limited period of that other for a consideration. For the purpose of this entry, there is no qualitative difference between lease of the vehicle for a specified period for consideration and letting the vehicle on hire for short duration on payment of hire charges. Thus, an assessee leasing out motor lorries owned by him and receiving lease rentals would be entitled to higher rate of depreciation by treating the vehicles as being used in the business of running them on hire - CIT v. Madan & Co. [2002] 254 ITR 445 (Mad.).
For availing higher rate of depreciation, it is not mandatory that vehicles are not only used in business of running on hire but assessee should also use these vehicles himself for same purpose - CIT v. Bansal Credits Ltd. [2003] 126 Taxman 149 (Delhi).
Mobile crane mounted on truck is eligible for depreciation as 'motor truck' - A mobile crane mounted on a truck constitutes a single unit known as a 'truck crane' which is adapted for use upon roads for special services. It will fall under the category of 'motor truck' (also Motor Lorry), for purposes of allowing depreciation - Gujco Carriers v. CIT [2002] 122 Taxman 206/256 ITR 50 (Guj.).
Fluid drier - Fluid drier, which does not find place in restrictive definition of 'energy saving devices' in Depreciation Table appended to Income-tax Rules, 1962, is not entitled to 100 per cent depreciation - CIT, Coimbatore v. Adar Tea Products Co. [ 2009] 178 Taxman 126 (Mad.).


text:
Photo reblogged from Give me therapy, I'm a walking travesty... with 1,791 notes
Source: eskihoes
Photo reblogged from XX with 77,131 notes
Source: yanilavigne.net
Photo with 1 note
Todo mundo deveria ler! 👏👌
Post with 18 notes
As you guys may know, November 29 the 'Whatever' completes one year of release, and to celebrate, my fan site is releasing a video fan!
The video will be with all the tracks on the CD, depending on the number of people who will participate, including I Wish and CBTC. To participate is easy: just send a video of ten seconds at most, singing or dancing any music of Whatever. If you want to participate but don't want to send a video, you can also send a photo of yourself with some merch (CD, T-shirt …) or even with the tag: #HappyBirthdayWhatever.
You can send your video in this email: email@example.com TILL NOVEMBER 26th or if you prefer, send your photo through our Twitter: @teamhcrbr.
We expect everyone to participate! x
Photoset with 56 notes
Photoset with 24 notes
Photoset with 36 notes
One Direction - Little Things. (Lyric Video).
Photoset with 12 notes
One Direction - Little Things.
Photo with 19 notes
Photo with 11 notes
Page 1 of 469


text:
Philippines News
10,000 - 50,000 downloadsAdd this app to your lists
+ By Good App
1. PhilStar
3. GMA News
5. CNET News
6. Manila Bulletin
7. BusinessWorld
8. Sun.Star
10. Google News
11. Yahoo! News
12. Inquirer
- Adjust text fontsize
- Add news to your favorites for later reading.
- Choose day mood or night mood
- Offline reading.
- Share news to your friends
- Swipe to view previous or next news, no need to go back to news list view
Thank you:
- Please drop me an email for any bugs or improvment. I will reply within 3 hours. email@example.com
- You can email me to request adding a news resource.
- http://www.philstar.com (PhilStar)
- http://www.abs-cbnnews.com (ABS-CBN)
- http://www.gmanetwork.com (GMA News)
- http://www.pep.ph (PEP)
- http://news.cnet.com (CNET News)
- http://www.mb.com.ph (Manila Bulletin)
- http://www.bworldonline.com (BusinessWorld)
- http://www.sunstar.com.ph (Sun.Star)
- http://sports.espn.go.com (ESPN)
- http://news.google.com.ph (Google News)
- http://ph.news.yahoo.com (Yahoo! News)
- http://www.inquirer.net (Inquirer)
About me:
If you want to know more about me, you can visit my personal webistes: http://www.ads711.com, http://www.shichengbbs.com, http://www.sgyuan.com, http://www.shichengeat.com, http://www.example8.com
Tags: philippine news bulletin, yahoo philippines news headlines, philippine sun star news, abs cbn news manila philippines, philstar philippines news headlines, newspaper philippines.
(70 stars)
Very useful
(70 stars)
Great app n it's easy to use...wish pictures will be included in the future update...tnx
(70 stars)
I just wish that the photos are viewable as well...
(70 stars)
Could you add a button to refresh and cache selected sources for offline reading? Also, could you have a selectable cut-off time to auto-trash old cached news? I'd like to load up on the news at the free wifi busstop and read along the way when there is n
(70 stars)
Nice app
(70 stars)
Very nice app.... I hope in the feature i can see photos every article... And b able to turn it on and off just to save data usage..
(70 stars)
excellent app....


text:
Thanks to ProAccura's Managed IT Services and fixed-cost solutions, you have the assurance of predictable IT investment and controlled management overhead. Whether on-site supported, hybrid or fully implemented on our Cloud, our managed services solutions fit your specific needs. Our goal is simple - to allow you to concentrate on your company's core functions while we provide highly-focused, back office IT support. Take control of the clock and your business while ProAccura takes care of IT management for you.
ProAccura's team of certified experts provide IT consulting and regulatory compliance services to a range of industries, from banking and healthcare to professional services firms and more. Our IT professionals have honed their skills through years of in-depth experience and training. Both regulated and non-regulated companies trust our advisors to successfully address technology initiatives every day. ProAccura's comprehensive, specialized compliance services feature technology assessments, social engineering testing and business continuity planning, to name a few.
ProAccura's Cloud and Data Center services bring enterprise-level infrastructure and software technologies, delivered around the clock, anywhere in the world. Our SSAE16-audited facilities offer redundant power, communications and a fully-staffed Network Operations Center (NOC) to service your needs with flexibility and cost efficiencies 24/7. Whether ProAccura is hosting and managing your servers or providing private Cloud backup services, our solutions scale to the particular needs of your business. Free up your company's precious financial resources and time.


text:
Stay up-to-date with KAKE News:
Thursday, May 19, 2011
"We've got a lot of people that are coming in and getting their spots picked for the holiday weekend," said Chris Becker, park ranger for Cheney State Park.
Rangers like Becker have been getting campgrounds ready for the hundreds of people expected at the lake for Memorial Day weekend.
"We're probably right on target where we've been, as far as the last few years, filling up wise. With the gas prices being high, people are staying closer to home," said Becker.
Dozens of camping trailers and boats have already found their prime spots for next weekend, some even 14 days in advance of the holiday.
"We can see people coming in. There's a lot of trailers sitting, nobody around them. They've already found their spots," said Bob and Doris Cottle, campers from Hutchinson.
Not everyone chooses to bring their own campers. Cabins are also filling up. Decker said the cabins have been booked for Memorial Day weekend for the past couple of months.
"With the gas prices as high as they are, you can't afford to drive very far. This is a good place to bring your family and relax and enjoy camping and fishing and whatever you want to do," said Doris Cottle.
AAA is estimating 31 million Americans nationwide will hit the road to reach their holiday destination, accounting for 88 percent of travelers.
"The phones, the last couple of days, been busy," said Becker. "People calling, wanting to know how full we are."
Rangers said the increased traffic at the park will keep them busy next weekend. They hope people will abide by the rules of the park and not let the fun get out of control.
"Hopefully everybody's safe and gets along good and hope for the best," said Becker.
You can learn more about Kansas parks by clicking here.


text:
- September 27th, 2012
- Hunger and Poverty, Information
- Admin
When Run For Food International was established in early 2011, the mission was clear: to find innovative and sustainable solutions that would end world hunger. This mission has never changed. However, the name of the organization did not seem to identify exactly what we were all about. Many people thought we were an organization that just held races. They only associated running with what we do.
One of our objectives was to recruit runners (iRunForFood.org) to help build awareness of the worldwide hunger crisis through social media. The runners would also be able to help generate funding for meals by logging the miles they were already running on the website and encouraging their friends and colleagues to sponsor them for every mile they ran. This objective is still an important aspect of Run For Food International. Still the name for the organization has been a little confusing as it relates to the mission.
However, as I have travelled throughout Nicaragua, the name Run For Food International, has taken on a more significant meaning. When the volunteers in feeding centers start building the fire to prepare the meals, the children come running. They are running with colorful bowls in their hands. They are running with smiles on their faces. They are running knowing that in a few moments they will be fed. These children are literally running for food that could be the only sustenance they receive that entire day.
Running for food is important for the provider of the food who gives his time and/or resources to insure that meals are available. It is equally important to the recipients in developing countries. This is truly "a race to end world hunger." We are all in it together whether we are runners or not.Continue reading


text:
Your email has been sent.
Islamic College Funded by Jews
The school aims to promote a moderate vision of Islam, but it faces deep skepticism from Jews and Muslims
Ziv said it's disappointing, but not surprising, that no Arab donors from Israel or abroad have contributed to Bidayat or to Al-Qasemi itself. "It's absurd that our only donor is an American Jew," she conceded. That unfortunate fact, Essawi explained, is just one symptom of more serious handicaps holding back Israeli-Arab society. By phone, the media-shy president told me he believes Israeli Arabs face two main barriers to development and prosperity.
"One barrier is internal and the other external. Internally, there is the status of women and the Arab community's organization, which is still based on tribal culture and the extended family," said Essawi, who hails from the Galilee village of Kafr Manda. "Externally, there is the unequal distribution of resources between Jews and Arabs in Israel. We at the college have a commitment both to our community and to greater Israeli society. We see ourselves as a bridge between Israelis and Palestinians, and also between Arabs and Jews within Israel."
Within Israel, those relations have seen peaks, like the Oslo Accords, and troughs, like the Second Intifada. In the years since those seminal events, Israel's Jews and Arabs have reverted to a suspicious parallel existence. A 2010 University of Haifa poll found that two-thirds of Israeli Arabs rejected Israel as a Jewish state, while 30 percent opposed its existence under any terms at all. Many Israeli Jews are similarly less than enamored of their Semitic cousins: A Tel Aviv University survey the same year found half of Jewish-Israeli high-school students believe Arabs should not be entitled to the same rights as Jews, nor allowed to run for Knesset seats. For students in religious schools, the figures were higher still.
Foreign Minister Avigdor Lieberman of the right-wing Yisrael Beiteinu party is an advocate of transfer, not of Israeli Arabs themselves, but of the Israeli-Palestinian border in any future two-state solution. And leaked memoranda from a decade of Middle East peace negotiations—the so-called "Palestine Papers"—revealed Baqa al-Gharbiya as one of the locales considered for transfer to the putative state of Palestine. If Lieberman has his way, Al-Qasemi may someday find itself in the newborn state of Palestine.
Wassim Younis, the frenetic college spokesman, tried to explain the fragility of Israel's Arab-Jewish relations with a clumsy attempt at humor. "Some students tell me they want to throw the Jews into the sea," he told me. " 'OK,' I tell them, 'Why and how? What about babies? Those poor guys can't even swim.' "
"It's very difficult for Arabs, who live in a conservative society, to accept criticism," said Younis. The Quran, Younis argued, never calls for hatred of Jews. "One must read the book in context," he said. "Muslims and Jews enjoy good relations in it, except in moments of conflict."
Later, Younis, who is from the nearby village of Arara, told me about a history class that dealt with the Holocaust. "It was hard for the students to comprehend that Jewish victims in the Holocaust were not our enemy," he said. "It was very difficult for them to admit what they may have known to be true: that Jews too were victims."
Talks with students echoed the same cognitive dissonance. Sujud Watan is an early-childcare student from Baqa's twin village of Jatt. Asked about her identity, Watan expressed the anxious ambivalence typical of many of her Israeli Arab peers. "I'm just an Arab Muslim," the 21-year-old, dressed in a hijab and jilbab overgarment, offered shyly in English. "Obviously I live in Israel, but I'm also Palestinian. I just want to be good with God. I know I live in Israel, and my roots are Palestinian, but I prefer to just say I'm an Arab Muslim." The hijab, Watan insisted, is a "must" for Islam. "When I wear it, I feel like a queen," she said.
Her friend Rana Ghazail was bareheaded, wearing a pink T-shirt and black tights. "I can't say I'm either with one side or against the other," said Ghazail, also 21, in Hebrew. "For example, there are some who use the word 'terrorist,' but I don't know …" she said, trailing off. Ghazail admitted to pangs of guilt for not covering up. "I sometimes wonder why I don't wear the hijab," she said. "I believe very much in my religion. I know have to do it—it's a must."
Even Younis, heretofore keen to present himself as a consummate progressive, agreed the question of the hijab is a nonstarter. "The Quran says a woman must cover," he observed flatly. "There's nothing to interpret."
Driving out of Baqa, on a narrow highway flanked by Arab villages and moshavim, I stopped at an improbably situated falafel stand. The Jewish proprietor—an intense, newly religious redhead in his 40s—asked where I had traveled from.
"What for?" he said. "The Arabs, they're all the same."
Like this article? Sign up for our Daily Digest to get Tablet Magazine's new content in your inbox each morning.
Better a Pharaoh or a Tempest?
They say democracies make good neighbors. For Israel these days, it doesn't seem so straightforward.


text:
Categories > Games > Fire Emblem > A Plain's Girl's Journey
Chapter Five: Lies and More Unwelcome Faces0 Reviews
Shahdee is the daughter of the chieftain of the Kutolah tribe and one day she loses everything dear to her and is stripped of every innocent notion she ever held and brought face to face with some ...
"What's that supposed to mean?"
"Nothing, nothing."
"So, how are you- What was that?" Hector asks as Shahdee sits straight up and cocks her ears to listen.
"Shh." She says to Hector. "Horses. Maybe three, definitely more than one. And they're close."
"And they've woken up everyone else." Hector says, pointing towards the camp where sounds of activity are now coming to them.
"Come on." Shahdee says, getting up and running low to the ground in the grass. With Hector right behind her, they both skirt the encampment and come up behind the people who came into the encampment.
"Oh crap." Shahdee says, whipping back behind the nearest ger.
"What, what is it?"
"There's three of them and, oh god, one of them's Agate."
"Agate? Who's that?"
"Okay, he's my age and we were betrothed when I was eight and we were going to be married when I was seventeen, and the year before we were to be married, he got bit with the Rath bug."
"Rath bug?"
"You know, he left cause he got bit with the 'I wanna leave and try and make things better outside of Sacae for nomads' bug? Also known as the Rath bug?"
"Oh, that bug. So, this guy hurt you too? And how old are you anyway?"
"Uh huh. And it's best I don't come face to face with him, otherwise-"
"Things could get a little ugly?"
"You bet. And I'm eighteen." Shahdee sneaks another look around the corner of the ger and sees Agate talking and Rath looking really pissed off and the next thing Shahdee knows Rath has taken a swing at Agate and Agate ducks under the swing and lands uppercut on Rath's jaw.
"Hey!" Shahdee shouts, rushing out from behind the ger. "No one is allowed to hit my brother except for me!" She heads for Agate and piledrives him square in the cajones.
Agate drops to the ground, immediately holding his balls and curling into the fetal position. One of the men Agate was traveling with goes to attack Shahdee and she immediately drops to the ground and knocks him down with a low kick. Only she gets up too fast and suddenly feels very lightheaded. The other man Agate was traveling with tackles Shahdee and a second later he goes flying off as Hector throws him off and leaves him to the others as he helps you up.
"Are you alright?"
"Yeah, I'll be fine. I just got a little lightheaded is all."
"And people tell me I push myself too hard." Hector says, as Shahdee turns around to face Agate and his two companions.
"Hector, I need you to hold me up." Shahdee whispers in his ear.
"I'm starting to feel a little woozy and I can't be falling over when addressing those three, it won't look good. We'll just go over by everyone else and you just stand behind me and put your hands on the back of my hips so your hands can't be seen so well."
"Okay, I can do that." Shahdee and Hector walk over to the place where everyone is assembled and Hector takes up his spot behind Shahdee and she feels him lightly place his hands towards the back of her hips. Rath, who's jaw looks a tad swollen, has Agate in a standing position with his hands behind his back and Guy and one of the group that came in the day before, the paladin who spoke to you, have the other two and they are all facing you.
"So, Agate, why did you come back?" Shahdee asks.
"I heard what had happened to our tribe soon after the actual event and I came from the southern coast as soon as I could."
"It doesn't take six months to get from here to the Southern Coast or vice versa."
"It did for us."
"Agate, may I remind you that you are still technically a member of the Kutolah and that is forbidden to attack another member of the tribe and it's an even worse crime to attack the chieftain, which both of your companions here have done."
"No they didn't. I know the laws of my own people, thankyouverymuch, and while it is against the law, Rath started it and they only attacked the chieftain's daughter, and I want to speak to Night now!"
"How very juvenile. While Rath may have thrown the first punch, you landed the first hit, ergo, you're going to be the one in trouble and you attacked a family member of the chieftain too. And all you must have heard was that the Kutolah got attacked. My father was among the dead, and that makes me chieftain, so yeah, your friends did attack the chieftain, which as you may know, is a crime punishable by death, considering one of them tackled me when I was not in a position to defend myself."
"But your father excommunicated Rath from the tribe when he left, how the hell is he still protected under the family law?!"
"Because I say he is. And you might consider talking to me differently aside from the fact that I am now your chieftain, as making me angry is a very bad idea."
"The worst you could do is slap me."
"No, the worst I could do is a lot more then that. I went into studentship with Master Wolf so I could kill you with my bare hands or anything that could be a weapon and my more, natural abilities could kill you too."
"Natural abilities, yeah right."
"Rath, let go of Agate for a minute please. And Agate don't consider running." Rath backs off and Agate stands there, immediately looking for a way out and Shahdee stares at him and all of a sudden, thanks to her, the wind picks up and Agate is lifted three feet off the ground and spun all the way around once before Shahdee sets him back on the ground and Rath re-assumes guard duty of him.
"How the hell did you do that!"
"My natural abilities. A bit recessive and latent, but they are natural nonetheless. Now, I am not in a killing mood at the moment, frankly, I would rather be sleeping then having to talk to you, pathetic as you have become. So, you and your pals here have until the count of ten to get out of here and I never want you to come back here. And from this point forward, you are no longer a member of the Kutolah tribe."
"You can't do that!"
"I can and I just did. Rath, Guy, and-"
"Marcus." Hector whispers in your ear.
"Marcus. Release the prisoners. One. Two. Three. Four-" And by five the three of them have gotten on their horses and are galloping like hell for the horizon.
"That was most impressive." Marcus says.


text:
Contact Us
P.O. Box 2166
Doylestown, PA 18901
Toll Free: 866.848.2699
Local: 215.766.3480
Fax: 215.766.3780
6110 Kit Road
Pipersville, PA 18947
Local: 215.766.3480
Link to Map and Directions
2800 Charlestown Road
Lancaster, PA 17603
Located at Peace of Mind Self Storage
Toll Free: 877.833.8348
To schedule your No-Obligation Information Destruction Security Analysis
or for more specific information, please submit the form below.
Someone will contact you promptly!


text:
When was the last time you actually had FUN listening to a metal album? Most metal is all angst and pent up aggression. All too often, metal bands take themselves WAY too seriously and try to out-metal each other. "I'm heavier". "No, I'm heavier". "Well, my lyrics are darker". "No, MY lyrics are darker". Well, your old pal Wizard is here to tell you that metal doesn't have to be such a downer. And here to help me explain is Hammer Fight.
There was a brief period when metal records were fun to listen to both lyrically and musically. Off the top of my head I can think of Anthrax's "Among The Living", "Fabulous Disaster" by Exodus and even Megadeth's "So Far, So Good, So What". Nuclear Assault knew how to have a good time, especially on the "Game Over" EP. S.O.D. and early M.O.D., while offensive, we're created by folks out to enjoy themselves making metal. All of those albums were released in the mid to late '80s and, since then, metal seems to have become VERY serious. Maybe it was the grunge thing. But now, just in time for the holiday gift-giving season, is the debut full-length from New Jersey thrashers Hammer Fight.
The name of the album is "Chug of War" and that should tell you all you need to know about the songs contained within. They hearken back to the days when thrash was fresh and exciting without sounding dated. Call me old fashioned but I love an album that starts with the popping sound of what I can only assume is a beer can, the guzzling of said beer and, SLAM, in-your-face metal in the form of "Ruben's Ride".
"Chug of War" is metal, metal, metal. Mostly thrash with elements of progressive rock; distorted bass, chugging guitars and riffs that are accessible and subtly complex. As stated by guitarist Todd Stern, "... we aimed for a record that would serve as the catalyst that helps transform your boring day into a good fucking time. Listen loud, rock hard, and have FUN kids. That's what counts most...". I couldn't agree more.
Ryan Blackman joins Stern on guitars and, together, they create a sound that is incredibly palatable. They may not be the heaviest or the fastest but they rock and, sometimes, that's enough. Drummer Justin Spaeth does an incredible job in the percussion department. One of the highlights that caught my ear was the double kick during "Queer Eye For The Scene Guy" and I am a sucker for songs where the time is kept on a china cymbal.
The fourth member of Hammer Fight is vocalist and bass player Drew Murphy. Drew uses and aggressive vocal style that leans toward death metal but is still coherent enough to pick up some of the lyrics. I just couldn't help myself from smiling while listening to "Foot Chase" and hearing Murphy death growl the words "cutie patootie". Awesome.
And speaking of awesome, most singing bass players keep the bass lines simple but Drew is truly a virtuoso on his instrument. Just listen to the bass on "I Didn't Feel Like Drinking", for example. A couple of times through the record he has room to solo his distorted bass chops and he does not disappoint.
The themes on "Chug of War" focus mainly on booze (surprise), sex and rock and roll. Songs like "I Didn't Feel Like Drinking (Until I Started Drinking)", "Get Wrecked" and "Bar Room Bully" drive the drinking theme home. And, talking about a fun album, the song titles are full of puns (personally, I have a soft spot for puns). "Disas-tour", "Ginger Rails" and "Hella Weights" just to name a few.
"Chug of War" is not all puns and drinking, it's a solid metal record that will have you pounding the steering wheel all the way home. So, do yourself a favor and get your hands on this record. It's worth it for the album cover alone - two stone hammers and three Bavarian beer steins. Need I say more? I have nothing bad to say about this album. Hammer Fight is really on to something here. "Chug of War" is heavy, it's fun and it rocks. Did I like it? You bet your cutie patootie I did. Now let's get a drink.


text:
Play Video
A Welcome Message From Vincent S. Long County Administrator 2:58
Play Video
2013 Annual Report
More Videos »
Penny Sales Tax
Day of Service Video
Shop Lafayette
domi Business Incubator
2014 Hurricane Survival Guide
Operation Thank You
2013 Annual Report Now Available
17th Annual Volunteer Firefighter Fire Truck Roundup
Penny Sales Tax Extension Town Hall Meeting September 30
Bestselling Florida Author Tim Dorsey to Talk at Leon County Library
Leon County Adopts Fiscal Year 2014/2015 Budget
Leon County Attorney Elected as President-Elect of International Organization
With a New Online Library Catalog, Leon County Continues to Innovate
Leon County Commemorates 9/11 as a Day of Remembrance and Service
Leon County Yet Again Receives Strong Financial Rating from International Agency
Public Notice: Supplemental Disaster Recovery Initiative - Community Development Block Grant Funds
Leon County Recognizes 9/11 through Volunteer Service
Your Penny. Your Projects.
Electronics, Household Hazardous Waste Collection Announced
Leon County Holiday Closures and Service Changes
Temporary Cold Night Shelter Open Tonight through Wednesday Night
City-County Announce Planning Manager Appointment
Leon County Sales Tax Committee Meeting to be Held Thursday
Protecting Public Safety in Leon County Yesterday, Today and Tomorrow
MY VIEW: Ten Years of Preserving Life, Improving Health, and Promoting Safety
Serving Citizens. Shaping Community.
Leon County to Temporarily Close Section of Miccosukee Greenway for Trail Improvements
Leon County to Host Annual Community Center Meetings
Leon County Housing Program Funds Storm-Damaged Replacement Home
MY VIEW: Leon County Answers Big Challenges with Bold Changes: Presenting the 2012 Annual Report
Steering the Course for Leon County's Future
Leon County Hosts Sustainable Communities Summit 2012
Leon County Adopts Fiscal Year 2012/2013 Budget
"...could not have been any more helpful or kind in assisting me with the application process."
— Phil
"It's great to know that all of you working for Leon County consider outside input an important thing, even if it's just from one citizen..."
— Joel
"Please relay to [your employee] my gratitude, and to all of your office for being so thorough, while showing courtesy throughout the process."
— Michael
View More »
EMS Chief Receives National Recognition Award
Leon County Receives National Recognition as a Citizen-Engaged Community
Leon County Wins National Digital Counties Survey Award
View More Awards & Recognition »
Emergency Medical
Services (EMS)
Launched in December 2003, the Emergency Medical Services (EMS) division has provided the highest quality emergency care available and continues to enhance this vital community service. EMS provides clinically superior, cost-effective emergency medical services and transport to the citizens and visitors of Leon County. Learn More »
Heart disease and stroke are the number one killers of men and women in the U.S. The American Heart Association is a non-profit organization that fosters appropriate cardiac care in an effort to reduce disability and deaths caused by cardiovascular disease and stroke. This year, Leon County and AHA are partners in the 2014 Big Bend Heart Walk which is chaired by County Administrator Vince Long. Heart Walk is Saturday, October 11, 2014, 8 a.m. at Tom Brown Park. Learn More »
Under Florida law, e-mail addresses are public records. If you do not want your e-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.
Copyright © 2002-2011 Leon County. All Rights Reserved.
Leon County Courthouse
301 S Monroe St.
Tallahassee, FL 32301
Phone (850) 606-5300
Fax (850) 606-5301
Website Feedback


text:
Winnipeg Free Press - PRINT EDITION
East Timor trampled by subterfuge
And now for something completely different: a spy story that isn't about Edward Snowden's disclosures and the U.S. National Security Agency's surveillance of everything and everybody.
This one could come straight out of a 1950s spy thriller: a microphone buried in a wall, a listening post manned by people with headphones, and transcripts of secret conversations delivered to negotiators.
Now it's true that Australia is a member of the Gang of Five, more formally known as the "Five Eyes" (the United States, Canada, the United Kingdom, Australia and New Zealand), which share most of the information they acquire through high-tech mass surveillance. That's the kind of spying Snowden's leaks are about, and whatever Australia picks up through this process it presumably shares with its co-conspirators.
But the kind of spying under discussion here was too shameful to share even with the other Four Eyes of the "Anglosphere." It was an Australian-only operation mounted in 2004 to gather information about the negotiating position of a very poor neighbouring country, East Timor, so that Australia could rip off its neighbour in a treaty that divided a rich gas field on the seabed between them.
The treaty in question, Certain Maritime Arrangements in the Timor Sea, always seemed a bit peculiar. The CMATS treaty gave Australia a half share in the massive Greater Sunrise field, which is said to be worth $40 billion. But that field lies just 100 kilometres south of East Timor and 400 kilometres from Australia.
The normal rule on international seabed rights would put the boundary equidistant between the two countries, but that would have given East Timor sovereignty over the entire gas field. Instead, CMATS postponed a final settlement of the seabed boundary for 50 years and in the meantime gave Australia 50 per cent of the revenue from the Greater Sunrise field.
The existing gas field off East Timor's coast has only about 10 years' life left, and the East Timor government depends on gas revenue for 95 per cent of its income, so it was very vulnerable in those negotiations. The Australian negotiators could exploit that vulnerability because they had daily updates on how desperate their Timorese opposite numbers were: The Australian Secret Intelligence Service had bugged the prime minister's and the cabinet offices.
Four ASIS operatives did the job, pretending to be part of a team of Australian aid workers that was renovating East Timor's government offices. The man who gave the order was Australia's foreign minister at the time, Alex Downer, who now runs a public-relations firm that represents Woodside Petroleum, a major Australian company that was the main beneficiary of the treaty. Funny how things work out.
The operation would never have come to light if the former director of technical operations at ASIS, who led the bugging operation, had not had an attack of conscience on learning of Downer's link to Woodside. He told East Timor about it, and the Timorese government then brought an action before the Permanent Court of Arbitration at The Hague, demanding the CMATS treaty be cancelled.
The Australian government's response was to arrest the whistleblower and cancel his passport earlier this month so he could not travel to The Hague to testify, and to raid the Sydney offices of Bernard Collaery, the lawyer representing East Timor before the court.
The documents seized include an affidavit summarizing the whistleblower's testimony at the court and correspondence between Collaery and his client, Timorese president Xanana Gusmao. It's more of the same sort of behaviour: The Australian government has decided to brazen it out.
But the case may still be settled out of court because East Timor is still desperate. Woodside has not yet started developing the Greater Sunrise field, and it will never do so if there isn't a deal.
Offer East Timor another 10 per cent and a promise to go ahead and it will probably drop the case. The poor cannot afford justice.
Gwynne Dyer is an independent journalist whose articles are published in 45 countries.
Republished from the Winnipeg Free Press print edition December 16, 2013 0
Fact Check
Have you found an error, or know of something we've missed in one of our stories?
Please use the form below and let us know.
Having problems with the form?Contact Us Directly
More Analysis
You can comment on most stories on winnipegfreepress.com. You can also agree or disagree with other comments. All you need to do is be a Winnipeg Free Press print or e-edition subscriber to join the conversation and give your feedback.
You can comment on most stories on winnipegfreepress.com. You can also agree or disagree with other comments. All you need to do is be a Winnipeg Free Press print or e-edition subscriber to join the conversation and give your feedback.
Have Your Say
New to commenting? Check out our Frequently Asked Questions.
The Winnipeg Free Press does not necessarily endorse any of the views posted. By submitting your comment, you agree to our Terms and Conditions. These terms were revised effective April 16, 2010.
- Back to Top
- Return to Analysis
More Analysis
(1 of 6 articles for today)
Economic control of students an issue1:00 PM 0
I'm going back to the University of California, Berkeley campus this week for the 50th reunion of the Free Speech ...
Photo Store Gallery
Most Popular
- Bipole III cost estimates a snowjob
- Don't discount outlet channel
- Province best to deal with social housing
- Sex-trade law protects young girls
- Sixties Scoop demands an inquiry
- Security of person also a human right
- Drug policy seriously outdated
- Democratic-independent ballot scramble panics GOP
- Think the past winter was bad? Get ready for mini Ice Age
- Leveraging evolutionary biology may be necessary
- Sex-trade law protects young girls
- Drug policy seriously outdated
- Don't discount outlet channel
- Democratic-independent ballot scramble panics GOP
- Think the past winter was bad? Get ready for mini Ice Age
- Sixties Scoop demands an inquiry
- Leaders can do more than sleep out
- Law and order is coming to WSD
- Bipole III cost estimates a snowjob
- CEO can't advocate voting
- Sex-trade law protects young girls
- Think the past winter was bad? Get ready for mini Ice Age
- The problem with twits and trolls
- Brothers' excuses betray sisters
- Game on: It's election time on the Hill
- Rich Indian, real Indian
- Palestinians, aboriginals share culture of vulnerability
- Rice to the rescue?
- Drug policy seriously outdated
- Fantino failing veterans
Ads by Google


text:
|Christopher Bunn
|not specified
|Member Since
|Sep 16, 2012
|Votes Received
I live and work on my family's farm in California. In my spare time I write YA fantasy, science fiction, and humor. I'm also a music and composing geek, mainly doing midi recording these days, but I used to play in a rock band in Chicago called The Autumn War. Love to bake pies, pastries, tinker with food! Love God, my wife, reading wonderful books, and a good movie or two.
The Hawk and His BoyThe Beginning of an Epic Adventure... Jute can break into any house, climb any wall, and steal anything--and he just got hired for what he thinks is an easy burglary ... read more