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purchase custom APA Auto Pilot for Cars article There has been an ascent in the quantity of mishaps being seen in our locale. From Motori...
Monday, May 25, 2020
Essay on Sula - 1337 Words
Robert Allen English October 28, 2014 Throughout Toni Morrisonââ¬â¢s Sula, racism and sexism are recurring themes that are deeply explored and illuminated throughout the novel. The novelsââ¬â¢ two main characters Nell and Sula are not only women living in a patriarchal world, they are also African American, which further exposes them to mistreatment and pre-determined societal roles. African Americans during the 1920ââ¬â¢s were experiencing great social injustices and mistreatment, along with the likes of women who were also experiencing inequality to a lesser degree during this time as well. In her novel Sula, by addressing and shedding light on the many acts of racism and sexism that occurred during the 1920ââ¬â¢s, Toni Morrison shows how Africanâ⬠¦show more contentâ⬠¦While racism affects everyone in the African American community during this time, it is their roles as females that set Sula and Nell apart from the male figures in the novel. After World War 1 it became increasingly hard for women t o find roles in the work place, as society was shifting drastically towards the traditional role of women, which was in the house and in the bedroom. For instance, In the United States in the 1920s, only about 15 percent of white, and 30 percent of black married women with wage-earning husbands held paying jobs (Moore). The reason for this is because once again, society found the role of women to be at home with a family. Because of this shift, women who went against these societal norms were often criticized and ridiculed for acting out. This grim reality that society places black females behind every other group is recognized by Nell and Sula at a very young age and seems to drive their lifeââ¬â¢s paths. The narrator states, ââ¬Å"because each had discovered years before that they were neither white nor male, and that all freedom and triumph was forbidden to them, they had set about creating something else to beâ⬠(Morrisons Sula, 1973). With this quote, the narrator sho ws how women in this time period were very limited in their freedoms to live a life they wanted because not onlyShow MoreRelatedEssay on Toni Morrisons Sula - Character of Sula as a Rose929 Words à |à 4 PagesThe Character of Sula as a Rose nbsp; Authors developed the canon in order to set a standard of literature that most people needed to have read or to have been familiar with. The works included in the canon used words such as beautiful, lovely, fair, and innocent to describe women. The canonical works also used conventional symbols to compare the women to flowers such as the rose and the lily. Thomas Campion depicts the typical description of women in his poem, There is a Garden in Her FaceRead MoreAnalysis Of Toni Morrison s Sula1655 Words à |à 7 Pagesa grass-laden field while lying on their stomachs, dig a hole in unspoken harmony. A picture of youth and innocence, this scene depicts an innocuous moment which the two girls share as a result of their juvenescence--or does it? In Toni Morrison s Sula, this scene, among others, appears at first to be both irrelevant to the novelââ¬â¢s underlying theme and out of place with regard to the rest of the plot. Yet, when analyzed further, the literary devices that Morriso n uses in these scenes bring readersRead MoreIdentity, By Toni Morrison s Sula1441 Words à |à 6 Pagesis a major theme in Toni Morrisonââ¬â¢s Sula. Scholars discuss the different identities that the characters possess, but tend to fail to mention character development or lack of character development. Character development or lack thereof is usually an important literary move in most writing. This development provides a deeper understanding of characters in addition to a deeper understanding of themes throughout the literature. Sula focuses mainly on the lives of Sula and Nel, which makes tracking theirRead MoreUse of Language in How the Garcia Girls Lost Their Accents by Julia Alvarez2432 Words à |à 10 Pagesstrange and lose their meaning. African American writer Toni Morrison in her novel Sula demonstrates how words can wound in acts of accidental verbal violence when something is overheard by mistake. In each instance, one sees how the writer manipulates language, its pa uses and its silences as well as its words, in order to enhance the overall mood of each work. In Toni Morrisons Sula, the reader meets the protagonist, Sula, and her friend Nel when both girls are roughly twelve years old. Both girlsRead MoreSula1108 Words à |à 5 PagesNovel Study ââ¬â Sula à Sula by Toni Morrison highlights the themes and expectations that we have been discussing throughout the course. This story illustrates the community expectations for women. A strong basis for a thesis statement for the book Sula could be betrayal. Betrayal in the novel Sula is the central theme that changes the course of life for all characters involved. One example of betrayal happens when Sula sleeps with Nelââ¬â¢s husband. Another basis for a thesis statement could be aRead MoreToni Morrisons Sula - The Judgment of Sula703 Words à |à 3 Pages The Judgment of Sula nbsp; Toni Morrison first took the stage as a writer in 1970 with her book The Bluest Eye. In 1973 she published her second novel Sula, and she has been writing ever since. Sara Blackburn reviewed Sula for the New York Times when it first made its way onto the scene, and while she did offer a nice plot summary, her review seemed to carry a message addressed to Morrison rather than to the reader. nbsp; Blackburn begins her article by discussing Morrisons firstRead MoreEssay Sula1467 Words à |à 6 Pagesaround the year 1919. Sula Peace, the daughter of Rekus who died when she was 3years old and Hannah, was a young and lonely girl of wild dreams. Sula was born in the same year as Nel, 1910. Sula was a heavy brown color and had large eyes with a birthmark that resembled a stemmed rose to some and many varied things to others. Nel Wright, the daughter of Helene and Wiley, was and unimaginative girl living in a very strict and manipulated life. Nel was lighter in color than Sula and could have passedRead MoreMotherhood in Sula1346 Words à |à 6 PagesToni Morrisonââ¬â¢s Sula revolves around the relationship of her two main characters, Sula and Nel. The childhood friends grow apart with age. Although it is indicated that their friendship is the most important relationship they participate in, they eventually betray each other and lead dishonest lives. Throughout the novel, we see their constantly deteriorating relationship as a result of absence of a family life. Sula is a novel about the influence family may have on the make up of someoneââ¬â¢s personalityRead MoreSula Essay1283 Words à |à 6 PagesIn Toni Morrisonââ¬â¢s novel Sula, characters constantly denied their feelings and their actions. Sula Peace, her best friend Nel Wright, and Nelââ¬â¢s mother do not listen to their feelings and hide from their true emotions. Sula Peace is one of the protagonists of the novel. She is born to a very unstable family and is from that moment treated differently in ââ¬Å"the Bottomâ⬠, the black section of Medallion, Ohio. From the time that she was very young, right up until her death, Sula denied her true emotionsRead Moresula feminism1265 Words à |à 6 Pages Feminism and anti-feminism in Sula: Right or wrong? Feminism has been in society for decades. In some societies, we see how women are kept in their boundaries. In some countries women have to cover their entire bodies in clothing to keep from dishonoring their families. In most traditional societies a woman is to remain virginal to be considered worthy of marriage. In America, women were constrained to the household and werenââ¬â¢t allowed to work or vote. These actions were and are considered by
Friday, May 15, 2020
Mongolia Is A Landlocked, Central Asian Country - 1681 Words
Mongolia is a landlocked, central Asian country, between China and Russia, with many mountainous and desert areas. The climate in Mongolia can be very extreme, with droughts in the summer and heavy snow in the winters. Mongolia gained its independence in 1921, and was declared a socialist nation, until the late 1980s, since around 1990, the country has had a type of free market economy. There are branches similar to the United States, where there is a president, prime minister and cabinet in the executive, some members of parliament in the legislative branch and a constitutional court in the judicial branch. The government in Mongolia is fairly new and not incredibly developed. The capital of Mongolia is Ulaanbaatar, and about 45% of all of Mongoliaââ¬â¢s population lives there. The population of Mongolia is young; the majority of the people are younger than 30 years old. The populationââ¬â¢s social structure is mostly differentiated by the increasing gaps between the amounts of wealth people have, unlike the past where it had more social hierarchies of clans and tribes. Some of the main industries in Mongolia today are food processing, leather goods, carpets, and mining (specifically coal), all of these industries were built under the old socialistic practice of the country. In the past, Mongoliaââ¬â¢s main trading partner was the Soviet Union, now the country trades items like livestock, various animal products and metals with 25 different countries specifically its neighboringShow MoreRelatedMongolian Foreign Policy Main Principles1779 Words à |à 8 PagesIn the countries stability that one of the major security concerns independence, sovereignty and territorial integrity that all together build state interest and it is very valuable for the countries especially small developing country same as Mongolia. In the beginning of 1990s Mongolia redefined its priority directions in their domestic and foreign policy within state interest as well as socia l and civilian interests to lead a complete national security concerns.1 The history of Mongolia in theRead MoreMongolian Mining Industry Development Trajectory1167 Words à |à 5 Pages(2012-2015). In recent years, the economy of Mongolia has grown substantially due to its mining industryââ¬â¢s expansion and production, mostly owing to coal and copper exports. The country scores 75.0 for industry rewards, and it placed among traditional countries such as Australia and Indonesia. Mongolia scores 62.1 for country rewards, and it has a favorable investment climate by frontier market standards (BMI, Mongolia Mining Report, 2015, p. 25). However, the country needs to promote political stability
Wednesday, May 6, 2020
Appeals Process - 1313 Words
APPEALS PROCESS KENNETH SPAULDING CJS/220 UNIVERSITY OF PHOENIX MAY 7 2015 APPEALS PROCESS An appeal is a right you usually have after a final decision of a court or government agency. If you donââ¬â¢t agree with the decision of the court or agency, you can have the decision reviewed by a higher court or agency, and sometimes a court can review an agencyââ¬â¢s decision. Almost all appeals have to be filed in writing. All appeals have to be filed within a certain time, called the appeal period. Sometimes you have to post an appeal bond, of cash or property, within a certain time, to appeal from a lower court to a higher court. A typical appeal in a criminal case is from a conviction following a trial. The defendant will allege to theâ⬠¦show more contentâ⬠¦That is a powerful advantage. Whoever is expected to testify in the case should review the initial appeal letter. Use the same physician for most appeals. This allows you to train the physician on both the regulatory framework and the art of testimony. Using a ââ¬Å"designatedâ⬠physician allows you to build a small team of individuals who can learn and work together. Each appeal can build on lessons from past successes and failures. Having a consistent team is probably the best tip for improving your appeals. EXAMPLE OF REAL-WORLD CASE (CBS/AP) SAN FRANCISCO - Convicted murderer Scott Peterson filed an automatic appeal to the California Supreme Court on Thursday, eight years after he was sentenced to death for the murders of his wife and unborn son. In the appeal, his lawyer argued that the overwhelming publicity the trial received, incorrect evidentiary rulings, juror misconduct and other errors deprived Peterson of a fair trial. A San Mateo County jury found the former fertilizer salesman guilty of suffocating Laci Peterson and dumping her in the San Francisco Bay on Christmas Eve 2002. Peterson was convicted in 2004, although he maintained his innocence throughout the trial. He claimed that Laci was killed sometime in the morning of Dec. 24, 2002 after he left their Modesto home to go fishing in the San Francisco Bay. Death penalty lawyer Cliff Gardner noted that Peterson was convicted and sentenced to deathShow MoreRelatedAppeals Process934 Words à |à 4 PagesAppeals When an offender and itââ¬â¢s representing counsel feels that the judge made a substantial mistake in their case then the defendant through his representing counsel has the option to appeal the decision. Both sides of the case has the opportunity to appeal (in a civil case) if both feel that the decision made by the judge was a mistake or in most cases the loosing side and in criminal cases only the defendant may appeal the verdict (The Appeals Process, 2012). An appeal is a formal requestRead MoreCriminal Appeal Process1193 Words à |à 5 PagesFederal Criminal Appeal Process as a Social Policy The losing party in a judgment by a federal district court, in general has a right to appeal the judgment to the next highest court, which is usually the United States Circuit Court of Appeals. In a federal criminal case, the government may not appeal a not guilty verdict, though they may appeal the sentence imposed on a criminal convict. In a federal criminal case, the defendant may appeal their conviction and the sentence. The party who filesRead MoreThe Criminal Appeal Process And The Adequateness1748 Words à |à 7 PagesCriminal Appeal Process and the Adequateness Introduction It is of great importance to discuss the challenges faced by indeterminate sentence prisoners maintaining factual innocence as it forms many questions revolving around the criminal appeals process and the adequacy of procedures as it pertains to the prison system, the Parole Board and the Criminal Case Review Commission (CCRC). I will discuss these issues in light of Stefan Kiszko and a comparison of both Canada s and Australia s appeal systemRead MoreCriminal Process From Arrest Through Sentencing And Appeal1926 Words à |à 8 Pages The Criminal Process from Arrest through Sentencing and Appeal Rigoberto Felix Brandman University The Criminal Process from Arrest through Sentencing and Appeal Our society for the most part has a set of written laws by which it operates under. Laws govern our behavior in society and list punishments by which individuals that break them will be prosecuted and sentenced. Our criminal justice system is essential made up of three major intuitions which see a case from the beginning andRead MoreAppeals Process1831 Words à |à 8 Pages| APPEALS PROCESS | Describing the appeals process | | | 2/12/2012 | Abstract An appeal in the criminal law system is a defendantââ¬â¢s way of challenging the courtââ¬â¢s decision. In this paper I will discuss what an appeal is, how it factors into the overall procedures and process of the criminal system. How the appeals process may be improved. Steps in the appeals process and an example case of an appeal. And why the example case appeal did or did not succeed. Introduction A defendantRead MoreHealth Benefits Appeal Process759 Words à |à 3 PagesHealth Benefits Appeal Process Health Benefits Appeal Process Introduction An estimated 249 million private sector insurance claims will have been filed in 2011 (U.S. Department of Treasury, 2010, p. 43343). If the government sector and the market for individual coverage are included, an additional 70 and 62 million claims, respectively, were expected to be filed. Of these, 48.1 million or 12.6% will be denied. Only a small percentage of denied claims are expected to be appealed, approximatelyRead MorePossible Improvements to the Appeals Process882 Words à |à 4 PagesAppeals Process Paper The United States system of criminal justice actually goes far beyond the beginnings of American government. The system is based on the English system, and the same is followed by governments around the world. This paper deals with the appeals process, how it fits into the criminal justice system, what can be done to improve the system, and follows an actual case through the US system. What is an Appeal? Basically an appeal is designed to give a litigant a second chanceRead MoreThe Death Penalty Needs a Better Appeals Process1414 Words à |à 6 PagesThe Death Penalty Needs a Better Appeals Process Most often the death penalty is used in the United States to punish people that kill children, women or the elderly. The system has been in place for many years, and has evolved from the use of the electric chair and firing squads to the current method, the use of lethal injection. The most common reason innocent people are put to death is because of poor representation; in many cases, inmates get a court appointed lawyer and receive the ultimateRead MoreCjs/220 Week 9 Final Essay818 Words à |à 4 PagesCJS/220 An appeal is a process that assists someone who is being charged with a crime, also known as a defendant. An appeal gives the defendant the opportunity to use a higher court to over-turn a lower courtââ¬â¢s decision. â⬠The appeals process is part of the system of ââ¬Å"checks and balancesâ⬠designed to ensure that defendants have received due process at ear- lier stages of the criminal justice process.â⬠(The Courts in Our Criminal Justice System, Meyer amp; Grant, Pg. 465) An appeal is also a defendantââ¬â¢sRead MoreRecovery Audit Contractor Program Essay examples1194 Words à |à 5 Pageshappen if it is discovered by RAC that health care organization may be committing fraud? Is there an appeal process?...........................................................................................................................................................4 What could happen if it is discovered by RAC that health care organization may be committing fraud? Is there an appeal process?....................................................................................................
Tuesday, May 5, 2020
Future Music Essay Example For Students
Future Music Essay For those of you who still dont know what an oxymoron is, heres a classic example of one: virtual reality ? two polar opposites that, when put together in a term, suddenly make a lot of sense. Let was only a few years ago that Virtual reality brought to mind video games played with a helmet, sending the player into a different dimension with different rules. Now, though, there are virtual pets, virtual girlfriends, even virtual bands. Speaking of the latter, while youre still waiting for a robot that can wash your clothes and do your homework, why not try a software that can sing for you? Meet the worlds most popular virtual idol, Hiatuses Mike. You might have seen or heard of her before. With her trademark green pigtails, expressive eyes, and a leek (dont ask), she has become the symbol of the Japanese manning culture, even starring in Toyota car commercials and opening for Lady Sagas tour. Yes, you saw that right, Gaga had her concertmasters by a dancing, singing hologram. If it sounds like something from a sic-if novel, rest assured, it isnt. And if it sounds familiar, like the other virtual stars ? such as Gorillas or Alvin and the Chipmunks ? youre not that far off. But there is one critical difference ? unlike the others, anyone with a computer can use Mike to sing and dance. Thats because Hiatuses Mike ? literally first sound of the future? is not the first, but definitely is the most popular Vocalic, at heart a set of backbone software with a D model and a fixed backstops. No, shes not Just a singing robot. Her voice was provided by Japanese voice actress Kaki Fajita, meaning they basically recorded her saying all the sounds in the Japanese language, tweaked it a little, and compiled everything into a CD that comes with a Rene-haired girl on the cover. Before Mike, Yamaha introduced the first Virtual Soul PVC-cellists, Leon and Lola, who sang in English and won the 2005 Electronic Musician Editors Choice Award. They didnt really catch on, though, so Krypton Future Media in Japan introduced Mike, Katie, and finally Mike. That was when people began to realize what such a software was capable of, and as more Vocalist were born, countless homemade songs and videos started to surface online In fact, most of you would have already heard one of Mikes most infamous songs ? the annoyingly catchy Annoyance Song. But its not Just music. Most Vocalic songs come with a story, and such stories have been adapted into magna, anima, novels, the whole works. A classic example would be Moths Villous Chronicles, but those who keep in touch with the recent manning scene would have noticed the new series Incapacity Actors, an anima based on a set of songs by producer Jinn, who by the way, will turn 24 this year. Its as easy as it sounds. In fact, theyre even holding Vocalic synthesizing classes at a high school in Japan, where the principal believes Mike could help empower the Future Music By Likableness problem. Not only do Mike and tooth-re popular Vocalist now come with English backbones, there is even a new and improved English Vocalic, Oliver, whose voice was sampled from an unnamed 13-year old British boy. Even China has released their Vocalic China 01, the black-haired blue-eyed Lou Tinny. And if thats not enough for you, people have even made Mike sing Rasa Saying Albeit with an accent. Some people are even making their own Vocalist, fanfare voice synthesizing programs normally known as Tutus, literally meaning sing or song in Japanese. Another term you may come across is Tastes, which ironically enough, is the collective term for real singers who have made their name covering Vocalic songs, eventually graduating from the Internet to the stage. But if all that sounds too complicated, you can Just sit back and scroll through the new Vocalic songs that come out every day, from everywhere in the world, in every language you care to look for, talking about everything that might have ever crossed your mind. Because good music is good music, regardless of where it came from, or how it came about.
Sunday, April 12, 2020
Hell Description Essays - Contemporary Christian Music, David Meece
Hell Description Everything beyond the end of my nose was a total blur. I shook my head to clear my vision. An object began to focus less than ten yards away. The silhouette was almost like a person but too beastly to be human. Do my eyes deceive me? What is this place? Where am I? What's going on? "You are in hell, because you have sinned," a voice boomed out of nowhere. Who was this person and what is he talking about? He continued, "you were murdered a few hours ago. Look at yourself, you're covered in blood. See the bullet holes?" I looked down and tried to scream only in vain because I had lost my voice. "Don't worry about your voice," Minos boomed, "it'll be back in good time. But until then I need to find a suitable punishment for you." I need not go into why I was in hell because I know why I'm here and that's all that matters. "Well, while I'm thinking I'll let you experience two different levels of hell. You will have twenty-four hours to wander free and at the end of that time you will be sentenced." Well I didn't see myself having any other viable options. So I nodded my head, and Minos directed me towards a series of doors. All of these doors were unique in their own way. I saw some that were well decorated and others that looked like they came from the bottom of hell. But one door stood out over all the others. It appeared to be a set of elevator doors. This intrigued me most immensely. So I approached them with a bit of caution. I pushed the down button, as there was no up button. I assumed that this would be standard seeing as how I am in hell and I don't imagine that I'm going up from here. Immediately the elevator doors opened. I heard the sound of wandering music pouring from the elevator doors and I stepped in. The music was soothing at first then all of a sudden I hear another deep voice "going .... down?" This scared me, seconds later the floor beneath my feet disappeared. I began a free fall. As I was falling all of a sudden I began to scream. My voice was back! Splash! I landed in a huge pool of a gruesome liquid. It was thick, and was in it up past my knees and my entire body was soaked . I picked my hand up and after close analysis realized it was a huge pool of blood that I was laying in. I looked around and this whole place seemed so desolate. I thought I could see some light on the horizon. So I headed towards this place. As I walked the temperature grew colder and colder. I began to shiver and I could see my breath. I could feel my muscles beginning to atrophy. I finally saw a group of people. As I got there I fell into their arms. I looked around and I saw several familiar faces. I recognized two of them distinctly. One was the leader of the Heaven's Gate cult, and the other was Charles Manson. I asked Charlie, "what's going on here? Who is in this level of hell?" "This level is full of sociopaths, such as David Koresh and Jim Jones and we have Ted Kazinski and all people of that sort," explained Charlie. "Wow what are all those people doing here?" I exclaimed. "Well in this level of hell," he explained, "we are forced to wade through pools of the blood of all the people we killed. And eventually this place will fill up and we will perpetually drown in pools of blood. Every 100,000 years all the blood is drained and we start over." "Eeek, I don't like the sounds of that. Well do any of you interact socially with each other on this level," I enquired. "No actually we try not to socially interact as much as possible because we have such differing beliefs that we would try and kill each other," he replied. "Can you actually kill someone who is already dead? It seems like that would make you a worse person and then you would need to go lower into hell," I said inquisitively. "Well if we kill one another our own blood gets added to the vat and we only begin pain and suffering even sooner," Charlie answered. "This doesn't sound like
Tuesday, March 10, 2020
Mental Illness essays
Mental Illness essays Mental Illness Mental illness is a disorder that is characterized by disturbances in a persons thought, emotions, or behavior. Mental illness refers to a wide variety of disorders, ranging from those that cause mild distress to those that impair a persons ability to function in daily life. Many have tried to figure out the reasons for mental illnesses. All of these reasons have been looked at and thought of for thousands of years. The biological perspective views mental illness as a bodily process. Where as the psychological perspectives think the role of a persons upbringing and environment are causes for mental illnesses. Researchers estimate that about 24 percent of people over eighteen in the United States suffer from some sort of common mental illness, such as depression and phobias. Studies have also shown that 2.6 percent of adults in the United States suffer from some sort of severe form of mental illness, such as schizophrenia, panic disorders, or bipolar disorders. Younger people also suffer from mental illnesses the same way that adults do. 14 to 20 percent of individuals under the age of eighteen suffer from a case of mental illness. Studies show that 9 to 13 percent of children between the ages of nine and seventeen suffer from a serious emotional disturbances, that disrupts the childs daily life. Major depression is a severe disorder. Symptoms include withdraw from family and/or friends, weight loss, sleeping problems, frequent crying, fleeing helpless, delusions, and hallucinations. This disease is usually diagnosed during adolescence; parents may notice grades dropping, poor self-image, troubled social relations, and suicidal acts. This disease may be fatal if the person becomes suicidal. Phobia is a disease where a person has an irrational fear of an object or situation. Some examples of phobias are fear of flight, cats, heights, enclosed spaces, reptiles, and the most severe is agoraphobia the ...
Sunday, February 23, 2020
Different levels of income and expenditure Essay
Different levels of income and expenditure - Essay Example e, fixed medical allowance, servant allowance, deputation allowance, other allowances like marriage allowance, telephone allowance, city compensatory allowance, family allowance etc. In addition to wages and salary, perquisites under section 17(2) are provided to employees by employer which includes certain benefits or amenities provided either voluntarily or under service contract. The perquisites for income tax purpose are tax free perquisites, taxable perquisites, perquisites taxable under specified cases. Example: à à Amt in GBP Basic pay à à 40000 Dearness allowance à à 3000 Leave salary à à 5400 Professional tax paid by employer à à 5400 Perquisite for house: à à à 15% of salary (40000+3000+5400) à 7260 à Furniture rent à 1000 à Less: rent recovered by employer à 3000 5260 Less: professional tax à à 1000 Gross total income à à 53660 Less: tax deduction under section 80C à à à Contribution to statutory provident fun d à 4000 Taxable income à à 49660 Income from house property The measure of charging income tax under this head is the annual value of property which is the inherent capacity of a building to yield income. Annual value has been defined as per Section 23(1) of Income tax act as (a) the sum for which the property is expected to be let from year to year, (b) where the property or part of property is let and annual rent received or receivable by the owner is in excess of sum as in clause (a), such amount received or receivable, (c) property or any part of property being let and was vacant for the whole or part of previous year, owing to such vacancy, the actual rent received or receivable by owner is less than sum as per clause (a), such amount received or receivable. Example: X owned two house properties, one for running business and other... The measure of charging income tax under this head is the annual value of property which is the inherent capacity of a building to yield income. Annual value has been defined as per Section 23(1) of Income tax act as (a) the sum for which the property is expected to be let from year to year, (b) where the property or part of property is let and annual rent received or receivable by the owner is in excess of sum as in clause (a), such amount received or receivable, (c) property or any part of property being let and was vacant for the whole or part of previous year, owing to such vacancy, the actual rent received or receivable by owner is less than sum as per clause (a), such amount received or receivable. Example: X owned two house properties, one for running business and other was let out at 3000 GBP per month. The second property was used as residence by X. Municipal taxes for two properties were 7200 GBP per annum. The business and let out premises were insured against loss by fire and insurance premium was 900 GBP.Sections 28 to 44D deal with computing income under this head. The term ââ¬Å"businessâ⬠defined in section 2(13) of Income Tax Act includes any trade, commerce or manufacture or any concern in nature of trade, commerce or manufacture. The term ââ¬Å"professionâ⬠defined under section 2(36) of the Act includes any vocation. Income under this head includes profits and gains from business or profession carried out by an assessee during previous year, income derived by a trader or professional.
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