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Saturday, October 20, 2018

El-Nino Imminent this year

After nearly four months of waiting for El Niño, the switch is likely to be flipped on this winter. Rejoice, my fellow Ninoheads.

There are signs that El Niño, a climate phenomenon characterized by a warming of waters in the eastern tropical Pacific, is “imminent” according to an update released on Thursday by the International Research Institute for Climate and Society (IRI). It will arrive just in time for winter to rearrange the world’s weather, including ushering in a warmer-than-normal winter for much of the U.S.
The latest update on El Niño that included input from human researchers at IRI and the National Oceanic and Atmospheric Administration (NOAA) was released on Oct. 11. It gave strong odds that El Niño would form in the next month or so. The update released on Thursday uses models only, and finds the odds to be even higher. It puts the chances we’ll see an El Niño from winter until early spring of 2019 at an 85-90 percent.
The conditions in and above the Pacific seem to agree. NOAA defines El Niño as when ocean temperatures in a region of the eastern tropical Pacific (dubbed NINO3.4 in climate nerd talk) are 0.5 degrees Celsius (0.9 degrees Fahrenheit) above normal for three months in a row. That region is currently just over that threshold, and a big pulse of warm water below the surface that’s working its way across the Pacific should help El Niño conditions blossom. It’s not likely to be a blockbuster El Niño, but it should still have enough of an impact as it propagates through the atmosphere to affect weather patterns elsewhere.
And as it so happens, the El Niño update on Thursday coincided with NOAA’s winter weather outlook. Meteorologists know how El Niño can tip the odds one way or the other for certain types of weather, so the outlook is pretty confident in showing higher odds of warmth across much of the U.S. save the Southeast. The outlook also shows wet weather for the southern tier of the country, while the Northern Rockies are likely to be drier than normal. The wet weather in the Southwest would certainly be a relief, since the region is in the grips of an intense drought.
El Niño is far from the only natural climate shift to affect weather. You’ve got your Arctic Oscillation and your Madden-Julian Oscillation (to say nothing of the unnatural shift driven by human-caused climate change). And a forecast for, say, increased odds of a warmer-than-normal winter in Spokane does not mean there will be no cold spells. Sometimes winter just has to winter.

Cityblog Feature: Fitness Tips from Fitcon

Giridarshan Kojagiri program

On 20 night to 21 morning 
We will meet at base of sinhagad, at The Mango lounge at 9 pm you can arrange your own travel or can join our private bus, 
We will provide dinner, masala dudh, and breakfast and tea in the morning, enjoy night out, share trekking experiences, fun songs till late night
Please bring bedding with you
Activity fee Rs 900/- with your own transport
1200 with our transport
Please confirm your partition as early as possible on 8007290002 or 9850520058 till 2tomorrow morning

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Thursday, October 18, 2018

New Solar System Found

Researchers have identified a young star with four Jupiter and Saturn-sized planets in orbit around it, the first time that so many massive planets have been detected in such a young system. The system has also set a new record for the most extreme range of orbits yet observed: the outermost planet is more than a thousand times further from the star than the innermost one, which raises interesting questions about how such a system might have formed.
The star is just two million years old – a 'toddler' in astronomical terms – and is surrounded by a huge disc of dust and ice. This disc, known as a , is where the planets, moons, asteroids and other astronomical objects in stellar systems form.
The star was already known to be remarkable because it contains the first so-called hot Jupiter—a massive planet orbiting very close to its parent star – to have been discovered around such a young star. Although hot Jupiters were the first type of exoplanet to be discovered, their existence has long puzzled astronomers because they are often thought to be too close to their parent stars to have formed in situ.
Now, a team of researchers led by the University of Cambridge have used the Atacama Large Millimeter/submillimeter Array (ALMA) to search for planetary 'siblings' to this infant hot Jupiter. Their image revealed three distinct gaps in the disc, which, according to their theoretical modelling, were most likely caused by three additional  also orbiting the young star. Their results are reported in the Astrophysical Journal Letters.
The star, CI Tau, is located about 500 light years away in a highly-productive stellar 'nursery' region of the galaxy. Its four planets differ greatly in their orbits: the closest (the hot Jupiter) is within the equivalent of the orbit of Mercury, while the farthest orbits at a distance more than three times greater than that of Neptune. The two outer planets are about the mass of Saturn, while the two inner planets are respectively around one and 10 times the mass of Jupiter.
The discovery raises many questions for astronomers. Around 1% of stars host hot Jupiters, but most of the known hot Jupiters are hundreds of times older than CI Tau. "It is currently impossible to say whether the extreme planetary architecture seen in CI Tau is common in hot Jupiter systems because the way that these sibling planets were detected—through their effect on the protoplanetary disc – would not work in older systems which no longer have a protoplanetary disc," said Professor Cathie Clarke from Cambridge's Institute of Astronomy, the study's first author.
According to the researchers, it is also unclear whether the sibling planets played a role in driving the innermost planet into its ultra-close , and whether this is a mechanism that works in making hot Jupiters in general. And a further mystery is how the outer two planets formed at all.
"Planet formation models tend to focus on being able to make the types of planets that have been observed already, so new discoveries don't necessarily fit the models," said Clarke. "Saturn mass planets are supposed to form by first accumulating a solid core and then pulling in a layer of gas on top, but these processes are supposed to be very slow at large distances from the star. Most models will struggle to make planets of this mass at this distance."
The task ahead will be to study this puzzling system at multiple wavelengths to get more clues about the properties of the disc and its planets. In the meantime, ALMA – the first telescope with the capability of imaging  in the making – will likely throw out further surprises in other systems, re-shaping our picture of how planetary systems form.


Cityblog Feature: Fitness Tips from Fitcon

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A take from IAF man on Rafeal

Cityblog User: Hypocricy from Terrorist

Wednesday, October 17, 2018

Happy Dusshera

Cityblog wishes all a very Happy Dussehra

Paul Allen: A legend in IT Industry

Paul Allen, the taciturn computer programmer who founded the software behemoth Microsoft with Bill Gates when he was 22 and walked away eight years later with what would become one of the largest fortunes in the history of American capitalism, died Monday in Seattle. He was 65.
The cause was complications of non-Hodgkin’s lymphoma, according to his investment company, Vulcan Inc. It was a disease that Allen battled in 2009 and which had recently returned.
Allen was an essential part of the launch and early success of Microsoft, which thrived on the combination of Allen’s creative programming genius and Gates’ hard-driving business acumen. Allen went on to become a major investor and philanthropist in his own right, something Gates noted in a statement issued Monday.
“Paul wasn’t content with starting one company. He channeled his intellect and compassion into a second act focused on improving people’s lives and strengthening communities in Seattle and around the world,” Gates said. “He was fond of saying, ‘If it has the potential to do good, then we should do it.’ That’s the kind of person he was. I will miss him tremendously.”

Indeed, as early as 1977, Allen was telling Gates and other friends about his vision of a “wired world.” Writing in a trade magazine at the time, he predicted that the personal computer would become “the kind of thing that people carry with them, a companion that takes notes, does accounting, gives reminders, handles a thousand personal tasks.”
Allen left the company’s day-to-day operations in 1983, against the wishes of Gates, a year after beginning treatments for Hodgkin’s disease, another type of cancer that attacks the lymphatic system. The treatments were successful, but the illness had left him exhausted and also newly imbued with a sense of his own mortality and the need, as he put it, “to reevaluate your priorities.”
Microsoft stock went public in 1986, and by the end of the first trading day, Allen’s shares were worth $134 million. He kept a substantial investment in Microsoft stock throughout his life, and his net worth at the time of his death was $20.3 billion, according to Forbes magazine, which ranked him as the 21st wealthiest person in the world this year.

Cityblog Feature: Life Coaching from Aparna Ramesh

The news of your life's greatest joy brings forward some excellent advice from your near and dear ones. I'm talking about the amount of advice you get when you share the news of your pregnancy. I got plenty of them as well. But some of that wisdom continues to stay with me and they are what I can call, my greatest learning.

One of them is to become a conscious parent; to be mindful about every single aspect of bringing up my child. I know now, that conscious parenting is a method that encourages parents to ignore their automatic reactions and to be mindful of the NOW.  It’s all about bringing yourself consciously into the current present moment. 

So am I a conscious parent? I don’t know. But I know there are pockets of moments where I keep everything aside and get into an active listening mode. And those moments have been largely helpful in understanding my responsibility towards my 13-year-old son.

Here are the 3 lessons I've learnt in my journey to be a conscious parent.

1. Communication

Dr Shefali Tsabary, a clinical psychologist and the author of "The Conscious Parent -- Transforming Ourselves, Empowering Our Children explains that your behaviour is some form of communication. And this I believe is the greatest advice that you can get. As parents, our job is to learn what our children tell us with their behaviours and not necessarily with words

Similarly, what are our children learning from our own behaviour? Remember the term 'monkey see - monkey do' 

So as a parent if you're worried your child is addicted to his smartphone, you may want to check your own addiction because they are simply emulating what they learn from your behaviour.

I see many parents blatantly jumping red signal with kids in tow, especially early morning during school time. They're setting an example to their kids that it's okay to do it. If you think it's okay to jump the signal in red or violate any traffic rule, be assured your child will also do the same. 

2. Curiosity

This one came from my dad. He always told me to never kill the curiosity my son would display.  Creativity comes from curiosity. So if I want my son to excel in life, then I must consciously allow him to stay curious. Even if that makes me uncomfortable and puts me in a tough situation.

Being curious leads to asking questions. So if you wish to become a conscious parent then be prepared to answer some tough questions. The  questions I had from my son ranged from a simple 

3. Self-Care

Parenting is tough. Sure you know that by now if you're one. But in our bid to take care of our kids, we often tend to ignore ourselves. Having a self-care practice is essential because it ultimately results in payoffs for our children. Use the concept of 'filling our own cups', if you are someone who takes care of yourself then you will have more patience, energy, and passion to spread to your family.

Those are my top 3 learnings.

Cityblog Feature: Fitness Tips from Fitcon

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Cityblog Special: Wonder logistics from Google, Amazon and Tesla

Cityblog User: Warren Buffet

Tuesday, October 16, 2018

Cityblog Salutes Dr APJ Abdul Kalam

Income Tax Relief for Cooperative Housing Societies

गृहनिर्माण सोसायट्यांना "सर्वोच्च" इन्कम टॅक्स दिलासा .

गृहनिर्माण सोसायट्यांना प्राप्तिकरात "सर्वोच्च"   दिलासा .

Adv. रोहित एरंडे. 

सोसायटी आणि सभासद ह्यांच्यामधील वाद हे बहुतांशी वेळा ट्रान्स्फर फी, मेंटेनन्स शुल्क  आणि ना-वापर शुल्क या  आर्थिक कारणांशीच निगडित असतात. ह्या बाबतीतला कायदा आता "सेटल" झाला आहे की ट्रान्सफर फी हि जास्तीत जास्त २५,०००/- इतकीच घेता येते, मेंटेनन्स किती असावा हे कायदा सांगत नाही, पण मेंटेनन्स सर्वांना समान असावा आणि ना-वापर शुल्क हे मेंटेनन्स शुल्काच्या १०% इतकेच घेता येते.   परंतु जेव्हा अश्या आणि कॉमन फंड इ.  रकमा सोसायट्यांना मिळतात  तेव्हा त्यांच्यावर सोसायट्यांनी परस्परसंबंधांच्या  सिध्दांतानुसार  म्हणजेच डॉक्टरीन ऑफ मूच्यालिटी (doctrine of mutuality) इन्कम  टॅक्स भरणे कायद्याने गरजेचे आहे का नाही ?, असा प्रश्न मा. सर्वोच्च न्यायालयापुढे इनकम टॅक्स ऑफिसर मुंबई विरुद्ध व्यंकटेश प्रिमायसेस को. ऑपेराटीव्ह सोसायटी ह्या याचिकेच्या निमित्ताने नुकताच उपस्थित झाला. (दिवाणी अपील क्र. २७०६/२०१८). अखेर  या निमित्ताने विषयाच्या अनेक याचिकांवर  एकत्र सुनावणी घेऊन मा. न्या.  आर.एफ. नरिमन आणि मा. न्या. नवीन सिन्हा ह्यांच्या खंडपीठाने वरील प्रश्नाचे नकारार्थी उत्तर देऊन हौसिंग सोसायट्यांना मोठा दिलासा दिला आहे.

ह्या केसची पार्श्वभूमी परत एकदा महाराष्ट्र सरकारच्या दि. ०९/०८/२००१ रोजीच्या अध्यादेशाकडे  जाते.  सोसायटीमधील  प्लॉट /फ्लॅट/दुकान विकताना सभासदत्व ट्रान्सफर फी पोटी भरमसाट रकमा आकारल्या जाण्यावरून अनेक तक्रारी आल्यामुळे महाराष्ट्र शासनाने दि. ०९/०८/२००१ रोजी अध्यादेश काढून    जास्तीत जास्त रु. २५,०००/- इतकीच सभासदत्व ट्रान्सफर फी आकारता  येईल असे स्पष्ट केले. तसेच ना -वापर शुल्क हे मेंटेनन्स शुल्काच्या १०% इतकेच घेता येईल असेही स्पष्ट केले. मा. मुंबई उच्च न्यायायालयाने वेळोवेळी  ह्या अध्यादेशाला वैध ठरवून सोसायट्यांना चपराक दिली आहे. 

मात्र इथे मुद्दा होता इन्कम  टॅक्सचा. येथे सोसायटी आणि इन्कम  टॅक्स विभाग यांच्यामध्ये एकमत नव्हते. सोसायट्यांचे   म्हणणे होते की वरील रकमेपेक्षा जास्त रक्कम आकारली असेल तर तेवढ्यावरच इन्कम टॅक्स आकारता  येईल, सर्व रकमेवर नाही. एका याचिकेमध्ये   इन्कम टॅक्स विभागाने पवित्रा  घेतला  की १०% ह्या विहित मर्यादेपेक्षा सोसायटीने ना-वापर शुल्क जास्त घेतले तसेच  ट्रान्स्फर फी देखील अतिरिक्त आकारली असल्यामुळे त्यास डॉक्टरीन ऑफ मूच्यालिटी लागू होणार नाही आणि सोसायटीला टॅक्स सवलत मिळणार नाही . इनकम टॅक्स ट्रिब्युनलने देखील ह्याच कारणास्तव सोसायटीला टॅक्स सवलत देण्याचे नाकारले. तसेच ट्रिब्युनलने पुढे असेही नमूद केले कि सदरचा अध्यादेश फक्त सहकारी गृहनिर्माण सोसायट्यांना लागू होतो आणि जो नवीन (प्रपोज्ड) खरेदीदार-सभासद  असतो तो अद्याप सभासद झाला नसल्यामुळे त्याने दिलेल्या ट्रान्सफर फी वर टॅक्स सवलत देता येणार नाही. मात्र मुंबई उच्च न्यायालयाने  हा आदेश रद्द करताना नमूद केले कि नवीन खरेदीदार सभासदाने जरी ट्रान्सफर फी भरली असली तरी त्यास वरील तत्व लागू होते  आणि सोसायटीला टॅक्स मध्ये सवलत मिळाली पाहिजे, मात्र नियमाबाहेर घेतलेल्या अतिरिक्त  शुल्कावर टॅक्स आकारणी होईल. ह्या निकालास  इन्कम टॅक्स विभागातर्फे मा. सर्वोच्च न्यायालयात आव्हान दिले जाते. इन्कम  टॅक्स विभागाचे असे म्हणणे होते की ट्रान्स्फर फी, मेंटेनन्स शुल्क, ना-वापर शुल्क, कॉमन फंड इ. पोटी सोसायट्यांनी स्वीकारलेल्या रकमा हे  त्यांचे बिझिनेस उत्पन्नामध्ये मोडीत   असल्यामुळे त्यातुन त्यांना   नफा मिळतो आणि हे त्यांचे अतिरिक्त उत्पन्न होते, सबब ते इन्कम टॅक्स लागू होण्यास पात्र होते आणि त्यांना टॅक्स सवलत मिळू शकत नाही  . 

ह्या निकालामध्ये मा. सर्वोच्च न्यायालयाने डॉक्टरीन ऑफ मूच्यालिटी ह्या इन्कम टॅक्स मधील महत्वाच्या संकल्पनेचा उहापोह केला आहे. कारण ह्या संकल्पनेभोवतीच हा निकाल फिरतो आहे. पाश्चात्य देशांची देण असलेल्या ह्या संकल्पनेचा  कायद्यामध्ये अर्थ   "A  person cannot make a profit from himself/herself. An amount received from oneself cannot be regarded as income so as to be liable to tax" असा होतो. थोडक्यात जेव्हा काही लोक एकत्र येऊन स्वतःसाठी काहीतरी योजना, उपक्रम सुरु करतात , त्यासाठी काही योगदान देतात आणि त्यातून मिळणारा  फायदा हा त्यांच्याच योगदानाचे एक स्वरूप असते. सोसायटींबाबतीत ढोबळ मानाने  बोलायचे झाले तर सर्व सभासद एकत्र येऊन सोसायटी स्थापन  करतात आणि सोसायटीचे कामकाज चालण्यासाठी वरील प्रमाणे वेगवेगळ्या स्वरूपाने पैसे स्वीकारतात आणि त्यातून खर्च करतात. खर्च वजा जाता जर का काही रक्कम उरली तर त्याला सोसायटीचे अतिरिक्त उत्पन्न म्हणता येणार नाही, उलट अशी रक्कम ही कठीण प्रसंगी किंवा आकस्मिक खर्चासाठी उपयोगी पडते. जेव्हा एखाद्याचे सभासदत्व कुठल्याही कारणाने रद्द होते तेव्हा आपोआपच त्याला असे फायदे मिळणे बंद होते, असेही न्यायायालने पुढे नमूद केले. 

हा निकाल देण्यासाठी मा. सर्वोच्च न्यायालायने ह्या आधीच्या विविध निकालांचा आधार घेतला. विशेष करून स्पोर्ट्स क्लब बाबतीत असे प्रसंग येतात. त्यामुळे अश्या क्लबसाठीही हा निकाल अभ्यास करण्यासारखा आहे. एखाद्या स्पोर्ट्स क्लब मध्ये खेळा  बरोबरच मद्य विक्री करणारे रेस्टोरंट, कॅन्टीन ह्या सारख्या सुखसोयी सभासदांकरिता सशुल्क पुरविल्या जातात. तसेच क्लबची एखादी बिल्डिंग भाड्याने देऊन त्याचेही उत्पन्न मिळते, तसेच प्रवेश फी सुद्धा आकारली जाते. ह्या सर्व सोयी सुविधा ह्या सभासदांच्या सोयीकरिता असतात आणि त्यातून व्यावसायिक दृष्टिकोन ठेवून नफा कमविणे हा उद्देश क्लबचा नसतो, त्यामुळे खर्च वजा जाता जरी अतिरिक्त उत्पन्न शिल्लक राहिले तरी  असे उत्पन्न हे टॅक्स सवलतीस पात्र ठरते, कारण ह्याचा फायदा सर्व सभासदांना होत असतो, असा निकाल मा. सर्वोच्च न्यायालायने सी.आय.टी . विरुद्ध मे. बंकीपुर  क्लब लि . (१९९७)५ एस.एस. सी. ३९४ ह्या केस मध्ये दिला होता, त्याचा आधार ह्या केसमध्ये घेतला. तसेच सी आय.टी . विरुद्ध कॉमन एफ्फ्लुएंट ट्रीटमेंट प्लांट (ठाणे-बेलापूर) असोशिएशन ह्या मुंबई उच्च न्यायालयाच्या २०१० सालच्या निकालाचा देखील आधार घेतला. ठाणे-बेलापूर पट्ट्यामधील काही औद्योगिक कारखान्यांनी एकत्र येऊन औद्योगिक सांडपाण्यावर प्रक्रिया करण्यासाठी एक कंपनी स्थापन करून मध्यवर्ती यंत्रणा उभारण्याचा निर्णय घेतला ज्याचा फायदा सर्वांना होईल कारण प्रत्येक कारखान्याला अशी यंत्रणा उभी करणे शक्य नसते. अश्या कंपनीचे उरणारे अतिरिक्त उप्तन्न हेदेखील वरील तत्वाप्रमाणे टॅक्स सवलतीस पात्र राहील कारण कंपनीचे उद्दिष्टच हे सर्वांना कॉमन यंत्रणा पुरविण्याचे आहे आणि त्यासाठी लागणारा खर्च हे सभासदाच करतात  आणि ह्यासाठी कुठल्याही त्रयस्थ पार्टीबरोबर व्यवहार होत नाहीत, असा निकाल मुंबई उच्च न्यायालायने दिला. 

पुढे मा. सर्वोच्च न्यायालयाने नमूद केले की ट्रान्सफर चार्जेस हे जरी बाहेर पडणाऱ्या सभासदाने द्यायचे असले तरी समजा सोयीकरिता आत येणाऱ्या नवीन सभासदाने त्यातील काही भाग दिला, ह्याचा अर्थ तो सोसोयटीचा नफा होत नाही कारण नवीन सभासदत्व मान्य झाल्यावरच त्या रकमेचा उपयोग केला जातो , जर का सभासदत्व मान्य नाही झाले, तर अशी रक्कम परत करावी लागते. त्याच प्रमाणे एखादा सभासद स्वतः जागा न वापरता दुसऱ्याला भाड्याने देतो म्हणून   ना-वापर शुल्क आकारले जाते, ज्याचा उपयोग हा सोसोयटीच्या देखभालीकरीताच केला जातो. तसेच एखादा सभासद जागा विकताना त्याच्याकडून जर नियमाप्रमाणे कॉमन फंडासाठी काही रक्कम आकारली जात असेल, तर अश्या फंडाचा उपयोग हा देखील आपत्कालीन खर्चाकरिता केला जातो. थोडक्यात अश्या रकमा घेण्यामागे सोसायटीचा देखभाल खर्च चालावा आणि सर्व सभासदांनाच त्याचा अंतिम फायदा व्हावा हा उद्देश असतो आणि सबब अश्या रकमा ह्या टॅक्स सवलतीस पात्र आहेत. तसेच ज्या कारणाकरिता सोसायट्यांनी पैसे घेतले, त्याचा वापर अन्य कारणांकरिता केला अशीही केस इन्कम टॅक्स डिपार्टमेंची  नसल्याचे मा. सर्वोच्च न्यायालायने पुढे नमूद केले. तसेच सदरील २००१ चा अध्यादेश हा फक्त सहकारी गृह रचना सोसायट्यांनाच लागू होईल ह्या मुंबई उच्च न्यायालयाच्या मताशी देखील मा. सर्वोच्च न्यायालायने संमती दाखवली. 

सद्य परिस्थितीमध्ये वरील निकाल हा सोसायट्यांसाठी नक्कीच दिलासादायक आहे ह्यात शंका नाही. पैसे वाचविणे म्हणजेच  पैसे मिळवणे   असे म्हणतात. जर का कायदेशीर पद्धतीने  पैसे वाचणार असतील तर त्यास कोणाचे दुमत असण्याचे कारण नाही. तरीही इन्कम टॅक्स सारख्या  किचकट कायद्याशी हा विषय संबंधित असल्यामुळे त्यातील तज्ज्ञ मंडळींचाच  सल्ला घेण्याशिवाय पर्याय नाही. प्रत्येक केसच्या फॅक्टस मधील  एखाद दुसऱ्या किरकोळ फरकाने  देखील सवलती मिळणे - न मिळणे  हे ठरू शकते. सबब तज्ज्ञ व्यक्तींचा सल्ला घ्याच. तिथे फीचे पैसे वाचविणे परवडणार नाही. 

Adv. रोहित एरंडे. 


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Amita Nene's Yummy Expressions: Coffee Cream Pudding

Coffee Cream Pudding

I celebrated my birthday two months back, all my super enthu friends made this one, a very berry merry extra special for me.
From phone calls at 12am, surprise cake cutting at 5.30am followed by a surprise breakfast party, a relaxed set lunch at a fancy Italian restaurant, flower baskets and cakes got home delivered, a lively family dinner at my favorite haunt and finally cutting a chocolate cake at night; I was on cloud nine having enjoyed all the pampering.
I have this lovely bunch of friends who celebrated my birthday in a most ‘out of the box’ way. I will leave the details for some other time and get straight to the most exciting part of this blog. So along with a number of very peculiar birthday gifts that I got from them, these guys presented me with fresh baked CUP CAKES, number equaling the milestone I reached. JJ
At the end of all celebrations, I was still left with a dozen odd cupcakes. And that was what I would have wanted! Awesome!!! I decided to do the next best thing….
A Coffee and Cream dessert!!
To make yourself a Coffee & Cream dessert, you would of course need…. CUP Cakes!
You also would be using…
4 cups of coffee decoction (2 -3 tsps of instant coffee powder and 2 tsps of sugar dissolved in 4 cups of hot water & cooled)
Vanilla custard of pouring consistency using 500ml milk, with 2 tsp coffee powder blended in
200g Fresh whipped cream with castor sugar OR for those in a hurry, just get a pack of Instant Whipped cream. You will get awesome whipped cream ready in about 6 minutes.
Sweetened cocoa powder for dusting
Some sprinkles for decoration
This dessert is best made directly in serve sized bowls. Once cupcake per bowl.
Starting with cutting the cupcake horizontally in to three layers, set the bottom piece in the serving bowl. Soak it with the coffee decoction till it is fully moist. Pour a layer of the custard mixture. Repeat with middle and top layer of the cake followed by the custard mix. Set in the freezer for about 20 minutes.
Meanwhile get the fresh/ instant whipped cream ready. Take the bowls from the freezer, and add a final layer of whipped cream. Lightly dust the cocoa powder on the top. Cocoa and coffee together leaves this yummy lingering taste in the mouth.
Freeze again for about 15 minutes. And your Coffee & Cream dessert is ready to serve…. Happy binging!