Dalton, A; Pico, T; Gowan, E J; Clague, J J; Forman, S L; McMartin, I; Sarala, P; Helmens, K F. American Geophysical Union Fall Meeting 2021, abstracts; PP52B-01, 2021 p. 1
<a href="https://geoscan.nrcan.gc.ca/images/geoscan/20210237.jpg"><img src="https://geoscan.nrcan.gc.ca/images/geoscan/20210237.jpg" title="American Geophysical Union Fall Meeting 2021, abstracts; PP52B-01, 2021 p. 1" height="150" border="1" /></a>

McNeil, D H; Dixon, J; Xiu, Z; Fowler, S P. Bulletin of Canadian Petroleum Geology vol. 68, no. 4, 2022 p. 141-157, https://doi.org/10.35767/gscpgbull.68.4.141
<a href="https://geoscan.nrcan.gc.ca/images/geoscan/20190288.jpg"><img src="https://geoscan.nrcan.gc.ca/images/geoscan/20190288.jpg" title="Bulletin of Canadian Petroleum Geology vol. 68, no. 4, 2022 p. 141-157, https://doi.org/10.35767/gscpgbull.68.4.141" height="150" border="1" /></a>

The Delta King is moored in Sacramento used as a hotel.
In San Francisco it's at the pier in 1938. Click thumbnail to see it.

Delta King is a 285-foot-long paddlewheel steamboat (87 m). Delta King is the sister ship to Delta Queen, both christened 20 May 1927, traveling between Sacramento, California and San Francisco, California on 10-hour trips.

http://en.wikipedia.org/wiki/Delta_King

Onlangs schreven wij over de impact van de UEFA-uitzendingen op VodafoneZiggo. Extra omzet uit Ziggo Sport Totaal en het vasthouden van bestaande en het winnen van nieuwe klanten zijn de positieve kanten. Daar staan hogere programmakosten tegenover, die wij op jaarbasis met grofweg EUR 200 miljoen zien toenemen...

Aim/Purpose: Facebook has made it possible for organisation to embrace social and network centric knowledge processes by creating opportunities to connect, interact, and collaborate with stakeholders. We have witnessed a significant increase in the popularity and use of this tool in many organisations, especially in the private sector. But the utilisation of Facebook in public organisations is at its infancy, with many also believing that the use of Facebook is not a common practice in many public organisations in Nigeria. In spite of this fact, our discernment on the implications of Facebook usage in public organisations in Nigeria, especially organisations at the local level, seem to be remarkably limited. This paper specifically sought to ascertain if Facebook usage influenced inward and outward knowledge sharing in the selected local government councils in Delta State, Nigeria Methodology: The qualitative method was adopted. The study used interview as the primary means of data gathering. The study purposively sampled thirty-six employees as interviewees, twenty from Oshimili South and sixteen from Oshimili North local government councils respectively. The thematic content analysis method was used to analyse interview transcripts. Contribution: This research made distinct contributions to the available literature in social knowledge management, specifically bringing to the fore the intricacies surrounding the use of Facebook for knowledge sharing purposes in the public sector. Findings: The local government councils were yet to appreciate and utilise the interactive and collaborative nature of Facebook in improving stakeholders’ engagement, feedback, and cooperation. Facebook was used for outward knowledge sharing but not for inward knowledge sharing. Recommendations for Practitioners: Local government councils should encourage interaction via Facebook, show willingness to capture knowledge from identifiable sources, and effectively manage critical knowledge assets in order to build trust, cooperation, and confidence in the system. To gain strategic benefits from the use of Facebook for synchronous communication of knowledge, local government councils should ensure that the use of such technology is aligned with strategic plans and that directional change is in line with the new knowledge economy, where interaction and collaboration through technology are seen as strategic imperatives for continued success and sustainability. In addition, local government councils need to train stakeholders on effective use of Facebook for knowledge sharing, with special emphasis on how, why, who, when, and where to use such tool for knowledge sharing activities.

Aim/Purpose: This study investigates social media use and its effect on knowledge sharing. Based on the review of related literature, we hypothesised that social media use has a significant effect on outward and inward knowledge sharing. Background: While the notion of social media use in work organisations has been progressively developed, empirical studies linking social media to the context of knowledge sharing have only begun to emerge. Even so, literature on social media use and its impact on public organisation is still tentative and remains a developing area. Methodology: The partial least square method was utilised in testing of hypotheses with data collected from 103 employees, who by virtue of their position and job function(s) interface with the public for the purpose of sharing knowledge via the social media space. Contribution: The study made contributions to the social knowledge management literature in two ways. First, the study developed a research model that links social media use to the two distinct dimensions of knowledge sharing. Second, the study provides a quantitative approach, where statistical techniques were applied to validate the social media use and knowledge sharing link. Findings: Statistically, the public organisations utilise social media partly for knowledge sharing, with its effect being significant on outward knowledge sharing and insignificant on inward knowledge sharing. This indicates that social media were deployed mainly for information dissemination “outward knowledge sharing” and not for stakeholders’ feedback and interaction “inward knowledge sharing”. Recommendations for Practitioners: Public organisations should develop a policy framework and guidelines for social media use to encourage the full use of this technology to inform and interact with stakeholders. It is important for this policy document to adopt best practices regarding interactive spaces so that both knowledge sharing dimensions manifest themselves in social media communications. Second, it is necessary to carry out staff training for the professional use of this technology for knowledge sharing. Recommendation for Researchers: Future studies should extend to more populations in different contexts to validate findings Impact on Society: This paper intends to influence practices adopted by organisations in the public sector to improve the knowledge sharing dimensions via the social media space. Future Research: Future studies may extend to public organisations in other geographical locations around Nigeria. It will be useful for studies to provide an international perspective by sampling public organisations from different countries or by comparing and contrasting the findings of other studies, specifically those from other countries. A longitudinal study should be encouraged to detect advancement or development with regards to the subject matter over a period of time.

Delta recently showcased its integration with VIVOTEK AI surveillance camera and Delta Controls’ new Red5-PLUS-ROOM controller, an IoT-based native BACnet building controller, to enable comprehensive control of building HVAC, lighting, access and more.

Hi everyone. I thought I share my dilemma here and hoping to get some input. If this is the wrong forum, I apologize. So background first: * I have close to 1.2M on Delta so I already have lifetime Sky Priority Elite Plus from Lifetime Gold...

Back in 1967, Bobbie Gentry sang a haunting ode to young love and sad endings in the deep South called "Ode to Billie Joe." A year later, Gentry released a country-rock opera, "The Delta Sweete." It hardly sold at all &mdash; but has since become a cult classic.

In Russia, the first case of delta plus coronavirus infection was recorded. "This is the only one case, most likely from abroad,” Darya Danilenko, deputy director of the Smorodintsev Research Institute of Influenza said. This strain was recorded in isolated cases in the United States and Great Britain.

Russia's CoviVac drug is effective against the delta coronavirus strain, Aidar Ishmukhametov, one of the creators of the vaccine, director general of the Chumakov Federal Research Center, said, TASS reports. “The studies carried out have shown comparable results on the immunological efficacy of the vaccine,” Ishmukhametov said. Earlier, immunologist Vladimir Bolibok compared the infectivity of the Wuhan and Indian strains of coronavirus. According to him, contracting the new coronavirus strain has become a lot easier.

The dangerous Delta variant of the coronavirus is spreading so quickly in the United States that it's likely the mutant strain will become predominant in the U.S. within weeks, according to a new analysis.

The variant, first identified in India, is the most contagious yet and, among those not yet vaccinated, may trigger serious illness in more people than other variants do, say scientists tracking the spread of infection.

The Delta variant apparently already accounts for at least 14% of all new infections, according to the research analysis posted online Monday of more than 242,000 infections nationwide over the last six months.

Another reason to get vaccinated

"It definitely is of concern," says William Lee, the vice president of science at Helix, which is under contract with the Centers for Disease Control and Prevention to help track the variants.

"Just the fact that it's so transmissible means that it's it's dangerous," Lee says, "and so I think you'll see outbreaks of Delta around the country and more people will get sick from it."

Helix launched the study when researchers spotted a drop in the prevalence of the Alpha variant, a contagious strain first spotted in the U.K. that had quickly become the dominant variant in that country and the U.S.

The researchers discovered the drop in relative frequency of the Alpha variant in their spot checks of strains circulating in the U.S. was due to a rapid increase in two other variants: the Gamma variant, first spotted in Brazil, and the Delta variant. The Gamma variant may be slightly better than the original strain at outmaneuvering the vaccines, researchers say.

"It looks like both of them are going to slowly push out Alpha," says Lee, whose study has not yet been peer-reviewed but has been posted on a pre-print server.

How Delta could prompt another U.S. COVID-19 surge

All the vaccines authorized for use in the U.S. appear, in general, to provide powerful protection against all the variants, including Delta. But the rapid spread of the variants is still raising concern because of the large number of people who remain unvaccinated.

"There still are big portions of the country where the rates of vaccination are quite low," notes Dr. Jeremy Luban, a virologist at the University of Massachusetts Medical School. "And, in fact, the Helix paper shows that this Delta variant is increasing in frequency — the speed at which it's increasing in frequency is greatest in those areas where vaccination rates are lowest."

The Delta variant could trigger yet another moderate surge of infections through many parts of the U.S. because of these pockets of unvaccinated people, according to a recent set of projections from the COVID-19 Scenario Modeling Hub, which is helping the CDC plot the future course of the pandemic.

The projections indicate that infections could start to rise again as soon as some time in July, especially if the vaccination campaign continues to stall.

"For the most part, it's a moderate resurgence," says Justin Lessler, an epidemiologist at Johns Hopkins University who is helping coordinate the hub.

"We're not having massive epidemics at a national level, but we have this kind of continuation of the virus just sticking around and keeping us on our toes," Lessler says. "And in specific places there could be substantial epidemics still."

This content is from Southern California Public Radio. View the original story at SCPR.org.

Moderna says recently completed studies have found its vaccine to have a neutralizing effect against all COVID-19 variants tested, including the delta variant.; Credit: Fred Tanneau/AFP via Getty Images

Studies have found that Moderna's COVID-19 vaccine is effective against several variants of concern, including the delta variant, the biotech company announced.

Moderna said Tuesday that recently completed studies have found the vaccine to have a neutralizing effect against all COVID-19 variants tested, including the beta, delta, eta and kappa variants.

While still highly effective against the delta variant, the study showed the vaccine was less effective against it and certain other variants than against the original strain of the virus.

The antibody response against the delta variant was about two times weaker than against the ancestral strain of the virus.

The news echoes other findings that the Moderna and Pfizer vaccines are highly effective against the delta variant. A study published this month in Nature found that Pfizer's vaccine was able to neutralize variants including delta, though at somewhat reduced strength.

"These new data are encouraging and reinforce our belief that the Moderna COVID-19 Vaccine should remain protective against newly detected variants," Stéphane Bancel, Moderna's chief executive officer, said in a statement. "These findings highlight the importance of continuing to vaccinate populations with an effective primary series vaccine."

The company also said it is developing a booster candidate: a 50-50 mix of its currently authorized COVID-19 vaccine and another messenger RNA vaccine it has developed.

The delta variant is spreading fast

The delta variant is the fast-moving form of the coronavirus that is now found in 96 countries, including the United States.

Last week, Dr. Anthony Fauci of the National Institutes of Health said the delta variant is "currently the greatest threat in the U.S. to our attempt to eliminate COVID-19," noting that the proportion of infections being caused by the variant is doubling every two weeks.

The delta variant is now infecting at least 1 out of every 5 people who get the virus in the United States. In some sections of the country, the variant is already far more common, particularly in parts of the Midwest and West. At its current pace, the delta variant is expected to be the dominant virus in the U.S. within weeks.

Dr. Maria Van Kerkhove, an infectious disease expert at the World Health Organization, called the delta variant "incredibly transmissible."

"These viruses are becoming more fit. The virus is evolving, and this is natural," she told NPR's Morning Edition. "It's more transmissible than the alpha variant, so we need to just do all we can to prevent as many infections as we can and do what we can do to reduce the spread."

This content is from Southern California Public Radio. View the original story at SCPR.org.

Detail of boxes with the U.S. donated Johnson & Johnson vaccine against Covid-19 at Universidad de Baja California on June 17, 2021 in Tijuana, Baja California. ; Credit: Francisco Vega/Getty Images

In our continuing series looking at the latest medical research and news on COVID-19, Larry Mantle speaks with Dr. Annabelle De St. Maurice from University of California Los Angeles/Mattel Children’s hospital.

Topics today include:

• J&J says its vaccine is effective against Delta variant

  • J&J vaccine lasts at least 8 months

• WHO says all vaccines it authorized should be recognized by reopening countries

• White House says it will miss July 4 vaccination goal

• Postpartum depression on the rise during the pandemic

• Experts believe Novavax may play a role in combating vaccine hesitancy

• Delta variant is not driving a surge in hospitalization rates in England

Guest: 

Annabelle De St. Maurice, M.D., assistant professor of pediatrics in the division of infectious diseases and the co-chief infection prevention officer at University of California Los Angeles/Mattel Children’s hospital; she tweets @destmauricemd

This content is from Southern California Public Radio. View the original story at SCPR.org.

 Like the rest of the series, the new products are constructed with high-quality materials and designed for easy installation and maintenance, making them an ideal choice for busy commercial settings.

The choice between ∆T and ∆P operation of a circulator has, at times, been the subject of rather “heated” debates. It’s almost as if a few Yankee fans are disputing superior pitching or batting performance with a few Red Sox fans. There appears to be some strong opinions involved.

A five-axis Delta robot is the latest innovation in ABB’s FlexPicker portfolio.

Executive Billiards, makers of the DELTA-13 rack, is pleased to announce their marketing alignment with Samm Diep of Aurora, Colorado (creator of SammsPocket.com and PoolTipJar.com).

Brookside CBD Wellness Center introduces a new addition to their product line with Happy Fruit Delta 9 THC gummies. Infused with Delta 9 THC and THCV, these vegan gummies offer a tasty, natural, and potent wellness experience.

Delta4, a digital drug discovery company focusing on the identification of new indications for existing drug compounds, recently announced that Prof. Doron Lancet would join its Scientific Advisory Board.

The Stravito enterprise insights platform has enabled Delta to democratize its insights and maximize its research potential, improving the flying experience for customers and employees alike

A study published in the Journal of Medical Toxicology compared incidents of adverse Delta-8 effects in states with and without legal cannabis. States with

Ed Bastian, CEO of Delta Air Lines, leads a company that has been on the front lines of pandemic challenges.

Star-delta starting is frequently employed with high horsepower motors to mitigate inrush current during the start-up stage and to reduce starting torque. Star-delta starting involves initially connecting the motor stator windings in a star configuration during the motor startup phase,... Read more

The post Star-delta starting used with large horsepower motors appeared first on EEP - Electrical Engineering Portal.

CrowdStrike and Delta’s legal battle has begun. Will Microsoft be sued next?

DeltaHawk Engines Inc is hiring in Racine WITechnical Sales Engineer positions available. Visit us to learn more about DeltaHawk Engines Inc and see our job postings on www.avjobs.com Please reference Avjobs when applying. Spread the word.

Delta Air Lines Inc Is A Major Airline Based In The United States Headquartered In Atlanta Delta Is The Worlds Largest Airline... Michael Smith, Systems Engineer, Granite Rock, VIC, Australia

Over the last three months, Delta Air Lines lost nearly $6 billion as the company's CEO said a slow, brief recovery in air travel has now stalled amid a big resurgence in coronavirus infections. Delta is the first U.S. airline to report second-quarter financial results; it is the first full quarter since the pandemic began, and the results are worse than anticipated. Delta flew 93% percent fewer passengers in April, May and June than it did in the second quarter last year. Revenue fell 91% compared with the same three-month period last year as the airline said it was losing close to $100 million a day at the start of the pandemic. Atlanta-based Delta said it is still burning about $27 million a day. Delta CEO Ed Bastian called the losses "staggering," adding that "it could be two years or more before we see a sustainable recovery." Bastian noted that in June and early July, there was "a small but welcome uptick in passenger volume, driven almost entirely by domestic leisure travelers

Expertos creen que no se puede determinar si estamos en la mitad, el inicio o el fin de la pandemia. Plantean que mayor reto es la inequidad de las vacunas.

jaygooby starred dandavison/delta

A Delta Airlines flight flying from Detroit landed safely at Denver International Airport on Monday after a mid-flight mechanical issue damaged the plane’s nose.

The Bermuda Alumnae Chapter of Delta Sigma Theta Sorority, Inc. will hold their Annual Children’s Reading Festival on November 2nd at Victoria Park, offering free books, activities, and fun to promote literacy. A spokesperson said, “The Bermuda Alumnae Chapter of Delta Sigma Theta Sorority, Incorporated, today announced that the 25th Annual Children’s Reading Festival [CRF] […]

New on NextDoorStudios, an ASGMax site: Colt Spence would do anything to just relax today. He’s been beyond stressed out from work and his wife won’t stop calling him incessantly just to check in and see how he’s doing. Finally thinking he has some alone time, he ends up getting a surprise visitor when Andrew... View Article

The post ASGMax | NextDoorStudios: Andrew Delta and Colt Spence – “No Time to Relax” appeared first on QueerClick.

I was excited to finally get the word that an article I wrote sharing my love for my hometown – San Jose, California – is out in Delta Sky Magazine this month! Time Out: San José – (Image / PDF) (Thanks to Deb L. and Ginni R. for sending copies for me!)    

The article EIT Elsewhere | “Time Out: San José” in Delta Sky Magazine originated at EverInTransit.com

Jesse J. Langille
Jul 3, 2019; 39:5244-5246
Journal Club

By aligning outreach efforts at the Positively Dover African American Festival, DPH and DST aim to improve health outcomes statewide. DOVER, DEL. (June 20, 2024) – The Delaware Division of Public Health (DPH) Cancer Prevention and Control (CPC) Bureau and the Community Health Mobile Unit are partnering with the Dover Alumnae Chapter of Delta Sigma […]

Title: Delta Variant Has Americans' Stress Levels Rising Again: Poll
Category: Health News
Created: 8/20/2021 12:00:00 AM
Last Editorial Review: 8/23/2021 12:00:00 AM

Patients with arthritis report using cannabis for pain management, and the major cannabinoid delta-9-tetrahydrocannabinol (⁹-THC) has anti-inflammatory properties, yet the effects of minor cannabinoids on arthritis are largely unknown. The goal of the present study was to determine the antiarthritic potential of the minor cannabinoid delta-8-tetrahydrocannabinol (⁸-THC) using the collagen-induced arthritis (CIA) mouse model. Adult male DBA/1J mice were immunized and boosted 21 days later with an emulsion of collagen and complete Freund’s adjuvant. Beginning on the day of the booster, mice were administered twice-daily injections of ⁸-THC (3 or 30 mg/kg), the steroid dexamethasone (2 mg/kg), or vehicle for two weeks. Dorsal-ventral paw thickness and qualitative measures of arthritis were recorded daily, and latency to fall from an inverted grid was measured on alternating days, to determine arthritis severity and functional impairment. On the final day of testing, spontaneous wire-climbing behavior and temperature preference in a thermal gradient ring were measured to assess CIA-depressed behavior. The ⁸-THC treatment (30 mg/kg) reduced paw swelling and qualitative signs of arthritis. ⁸-THC also blocked CIA-depressed climbing and CIA-induced preference for a heated floor without producing locomotor effects but did not affect latency to fall from a wire grid. In alignment with the morphologic and behavioral assessments in vivo, histology revealed that ⁸-THC reduced synovial inflammation, proteoglycan loss and cartilage and bone erosion in the foot joints in a dose-dependent manner. Together, these findings suggest that ⁸-THC not only blocked morphologic changes but also prevented functional loss caused by collagen-induced arthritis.

⁹-Tetrahydrocannabinol (THC) is a psychoactive phytocannabinoid found in the Cannabis sativa plant. THC is primarily metabolized into 11-hydroxy-⁹-tetrahydrocannabinol (11-OH-THC) and 11-nor-9-carboxy-⁹-tetrahydrocannabinol (COOH-THC), which may themselves be psychoactive. There is very little research-based evidence concerning the pharmacokinetics and pharmacodynamics of 11-OH-THC as an individual compound. Male C57BL/6 mice were treated with THC or 11-OH-THC via intraperitoneal injection, tail vein intravenous injection, or oral gavage, and whole-blood compound levels were measured to determine pharmacokinetic parameters [C_max, time to C_max (T_max), elimination half-life, area under the curve, apparent volume of distribution, systemic clearance, terminal rate constant, and absolute bioavailability] while also monitoring changes in catalepsy, body temperature, and nociception. 11-OH-THC achieved a T_max at 30 minutes for all routes of administration. The maximum concentration at 30 minutes was not different between intravenous and intraperitoneal routes, but the oral gavage C_max was significantly lower. THC had a 10-minute time to the maximum concentration, which was the first blood collection time point, for intravenous and intraperitoneal and 60 minutes for oral gavage, with a lower C_max for intraperitoneal and oral gavage compared with intravenous. When accounting for circulating compound levels and ED₅₀ responses, these data suggest that 11-OH-THC was 153% as active as THC in the tail-flick test of nociception and 78% as active as THC for catalepsy. Therefore, 11-OH-THC displayed equal or greater activity than the parent compound THC, even when accounting for pharmacokinetic differences. Thus, the THC metabolite 11-OH-THC likely plays a critical role in the bioactivity of cannabis; understanding its activity when administered directly will aid in the interpretation of future animal and human studies.

People with sickle cell disease (SCD) often experience chronic pain as well as unpredictable episodes of acute pain, which significantly affects their quality of life and life expectancy. Current treatment strategies for SCD-associated pain primarily rely on opioid analgesics, which have limited efficacy and cause serious adverse effects. Cannabis has emerged as a potential alternative, yet its efficacy remains uncertain. In this study, we investigated the antinociceptive effects of ⁹-tetrahydrocannabinol (THC), cannabis’ intoxicating constituent, in male HbSS mice, which express >99% human sickle hemoglobin, and male HbAA mice, which express normal human hemoglobin A, as a control. Acute THC administration (0.1–3 mg/kg^–1, i.p.) dose-dependently reduced mechanical and cold hypersensitivity in human sickle hemoglobin (HbSS) but not human normal hemoglobin A (HbAA) mice. In the tail-flick assay, THC (1 and 3 mg/kg^–1, i.p.) produced substantial antinociceptive effects in HbSS mice. By contrast, THC (1 mg/kg^–1, i.p.) did not alter anxiety-like behavior (elevated plus maze) or long-term memory (24-hour novel object recognition). Subchronic THC treatment (1 and 3 mg/kg^–1, i.p.) provided sustained relief of mechanical hypersensitivity but led to tolerance in cold hypersensitivity in HbSS mice. Together, the findings identify THC as a possible therapeutic option for the management of chronic pain in SCD. Further research is warranted to elucidate its mechanism of action and possible interaction with other cannabis constituents.

Putting aside my natural annoyance at Metal Gear Solid Delta: Snake Eater for almost beating out the Twarhammer series in the headline real estate wars, I am more than a little excited to play. Some days, you simply must feast on a tree frog, and while we still don’t have a solid release date, that day doesn’t feel too far away. Good news for stealth fans, and perhaps gooder news for a dozen strapline writers sweating profusely, soiling themselves in anticipation of using “kept you waiting, huh?”.

Until then, I at least have a steady drip feed of new information to keep me sated, the latest of which is the substantial hint that there'll be some new dialogue in the game, as per the video below. Alongside that, the previously pseudonymous Suzetta Miñet - who was credited with voicing EVA in MGS3 and Peace Walker - has revealed herself to be Jodi Benson, the voice of Ariel in Disney’s The Little Mermaid. Cheers for the spot, Automaton West.

Read more

Delta Goodrem and her revolving chair have proved their star power, helping to reverse Nine’s horror start to the year.

The Ganges Delta polders are low-lying, protected areas vital for agriculture which face threats from salinity intrusion and waterlogging.

The post The Ganges Delta polders are crucial for agricultural sustainability first appeared on International Water Management Institute (IWMI).

This appeal by the assessee is against the final order of assessment passed by the Assistant Commissioner of Income Tax, Int.Tax Circle 2(1)(2), Mumbai, (the "AO" in short) under section 143(3) r.w.s.144C(13) of the Income Tax Act 1961 (the Act) dated 16.12.2021 for assessment year (AY) 2018-19. The assessee raised various grounds pertaining to the following issues -

2 ITA No. 235/Mum/2022

Delta Air Lines, Inc.

1. Denial of benefit of exemption under Article 8 of the India-USA Tax Treaty ('Treaty') - Ground No.1 (1.1, 1.2, 1.3, 1.4 & 1.5)

The Court : This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act) is directed against an order dated October 26, 2023, passed by the Income Tax Appellate Tribunal, "C" Bench, Kolkata (Tribunal) in I.T.A No.1842/Kol/2017, for the assessment order 2009-10.

The revenue has raised the following substantial questions of law for consideration:-

i) Whether on the facts and in law, the Hon'ble ITAT is justified in setting aside the order of the Ld. CIT(A) and deleting the additional made by the A.O. towards unexplained share capital and share premium of Rs.15,51,00,000/- u/s. 68 of the Act by holding that the assessee had discharged its onus to prove the identity and creditworthiness of the share subscribing companies and the genuineness of the transactions overlooking the fact that not even a single Director of the share subscribing companies appeared before the Assessing Officer nor provided a valid reason for their non-appearance?

New York; Oxford : Berghahn Books, [2021]