Loan arranger requirements defects4/5/2024 ![]() ADIT admitted that the amount payable as “Arranger fee” is not interest and to that extent he accepted the contention of the assessee. CIT(A) called for the remand report from ADIT (International Taxation) –I, Mumbai, on written submission filed by the assessee giving detail reasoning as to why such “Arranger fee” cannot be termed as “interest”. CIT(A) u/s 248 denying its liability to deduct tax at source on such “Arranger’s fee”, as the said amount does not come within the definition “interest” u/s 2(28A) of the Act and therefore, such a remittance does not require tax deduction at source. Thereafter, the assessee filed appeal before the ld. At the time of deduction of tax, the assessee considered the amount as “interest” and deducted the tax at the applicable rate of 21.12%. 55,91,645/- u/s 195 of the Act and deposited the same in the Treasury of Govt. The assessee, out of abundant caution remitted the said amount payable as Arranger’s fees after deducting tax amounting to Rs. Pursuant to the said agreement dated 10-9-2009, the assessee was liable to pay Arranger’s fees to HSBC, Hongkong (“Arranger”) amounting to Rs. ![]() ![]() The HSBC, Hongkong had arranged for the loan as “Arranger” and UK based Company, HSBC Bank, PLC acted as a facility agent. The assessee (Idea Cellular Limited) had entered into “Term Loan Facility Agreement” dated 10th September, 2009, as borrower, with Finnish Export Credit Ltd., who is the lender.
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My older brother had died in a car accident and I was in a huge rut. An old friend of Joe Frazier’s, this humble member of the Boxing Hall of Fame considers himself a better coach than fighter. As you can see from the image of the Sony shoot, the event managers had no issue accessing the space and building their own bespoke staging and light rig. It’s location is just a two minute walk from Southwark tube station, and the fact that it is on the ground floor and backs onto a private parking area, mean the space is very easily accessed. If you wish to purchase a block of PT sessions with us and this is your first time, then please use the RED box as this includes a registration fee so we can set up your account and schedule at this great club. Watch this Film before your first PT purchase. Our clients have included Sony, SKY, One True Saxon and even the current World Heavyweight Champion Anthony Joshua has used the space for a product launch. 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Thanatos, it should be noted, was the god of nonviolent death, and he was depicted as an attractive man with wings who carried an extinguished torch. The familial relations alone reveal a lot about how the Greeks thought of death. Thanatos’ name comes from θνῄσκω ( thnēskō ), meaning “to die,” and he is the son of Nyx (the Night) and Erebus (the Darkness), as well as the twin brother of Hypnos (Sleep). One of the first personifications of death comes from Greek mythology. ![]() Thanatos - Greece Thanatos (left) lifting the body of Sarpedon along with his brother Hypnos (right). There are a lot of Deaths out there to choose from, but here are a few of the most famous. But looking at the history of Death with a capital D in various cultures reveals a lot about how cultures deal with the end of life. Today, you’ll probably only see these personifications of death in the United States during Halloween, because they’re considered a spooky curiosity more than anything else. How do you understand a natural force? One option is to make death more concrete by giving it a bodily form, creating literal personifications of death. Humans have responded to death by studying it, rationalizing it or just plain old ignoring it. It’s both the one event that unites all living things, and also one of the hardest ideas to wrap your head around. Dsm 5 criteria for pediatric ptsd4/5/2024 ![]() The symptoms impair social function, occupation and other areas in everyday living.Acute distress disorder symptoms are experienced for longer than one month.Exaggerated startle response - being startled easily.Feeling in a hypervigilant state – feeling as if you are constantly on guard.Self-destructive, impulsive or reckless behaviour.The inability to experience positive emotions – for example happiness and loveĬriterion E – Alterations in arousal and reactivityĪt least two of the following changes in arousal and reactivity.Feelings of detachment or estrangement from others.Loss of interest in activities or interests once enjoyed.Negative trauma related emotions – for example: shame, anger, guilt or fear.Persistent or cognitive distortions in relation to blaming self or others for causing or consequences of the traumatic incident.'I am a bad person, or the world is an unsafe place'. Persistent and negative beliefs or cognitions about self, other people or the world.Dissociative amnesia – not being able to remember important aspects of the traumatic event.Avoiding external reminders of the traumatic event which can include: people, places and activitiesĬriterion D – Negative Alterations in Cognitions and Moods.Avoiding thoughts, feelings and physical symptoms which trigger memories of the traumatic event. ![]() Strong physiological reaction to reminders of the traumatic event.Psychological distress caused by cues that serve as reminders of the traumatic event.Dissociation symptoms which include flashbacks (feeling as if the traumatic event is happening again in the present moment).Traumatic dreams in relation to the traumatic event.Recurrent memories of the traumatic incident.Repeated or extreme indirect exposure to a traumatic eventĮxperience of at least one of the following symptoms.Recognition of direct or indirect exposure The categories are: Exposure to stressor, intrusion symptoms, persistent avoidance, negative alterations in cognitions and mood, alterations in arousal and reactivity, duration, functional significance or exclusion. Symptoms might be experienced in one or more category and severity of symptoms can vary in different categories. Criterion are separated into a number of different categories. The following information is based on the DSM-5 PTSD criteria. Washington, DC 2013.It is important to get a professional opinion regarding a PTSD diagnosis. Diagnostic and Statistical Manual of Mental Disorders, 5th ed. Screening for Depression and Suicide Risk in Adults: US Preventive Services Task Force Recommendation Statement. Screening for anxiety in adolescent and adult women: A recommendation from the Women's Preventive Services Initiative. Screening for Generalized Anxiety Disorder (GAD). Generalized Anxiety Disorder 7-item (GAD-7) scale.Īnxiety and Depression Association of America (ADAA). Substance Abuse and Mental Health Services Administration (SAMHSA). Anxiety disorders with comorbid substance use disorders: Diagnostic and treatment considerations. Generalized anxiety disorder and entry into marriage or a marriage-like relationship. Generalised anxiety disorder in children and adolescents. Assessing excessive reassurance seeking in the anxiety disorders. Rector NA, Kamkar K, Cassin SE, Ayearst LE, Laposa JM. Impact of the DSM-IV to DSM-5 Changes on the National Survey on Drug Use and Health. Substance Abuse and Mental Health Services Administration. The diagnosis and treatment of generalized anxiety disorder. īandelow B, Boerner J R, Kasper S, Linden M, Wittchen HU, Möller HJ. The worry may be accompanied by reassurance-seeking from others. Someone struggling with GAD experiences a high percentage of their waking hours worrying about something. Difficulty sleeping (due to trouble falling asleep or staying asleep, restlessness at night, or unsatisfying sleep)Įxcessive worry means worrying even when there is no specific threat present or in a manner that is disproportionate to the actual risk.Irritability (which may or may not be observable to others).Impaired concentration or feeling as though the mind goes blank.Tiring easily more fatigued than usual.The anxiety and worry are accompanied by at least three of the following physical or cognitive symptoms (In children, only one of these symptoms is necessary for a diagnosis of GAD):.The worry in both adults and children may easily shift from one topic to another. ![]()
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