Unique Times November 2022

NEW

New Medimix Total Care Shampoo is a t h o u g h t f u l c o m b i n a t i o n o f n i n e n a t u r a l herbs and other essential ingredients which include Neem, Rosemar y oil, Liquorice, Tea tree oil, Datura, Wild ginger, Wheat protein, Bakuchi and Apple cider vinegar. is blend o f n a t u r a l i n g r e d i e n t s i n a u n i q u e formulation helps in minimizing hair fall, c o n t r o l l i n g d a n d r u ff a n d a l s o h e l p s i n conditioning the hair.

Chief Mentor Mr. V.P. Nandakumar

Director & CEO Jebitha Ajit

Editor Ajit Ravi

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Sub-Editor Anusha Varghese

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Correspondents Dr. Thomas Nechupadam Vivek Venugopal- Quarter Mile Amrutha V Kumar

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Editorial

'Asign of a hard worker is one who works without complaint' - Sarah Price

People frequently ponder why certain business owners are more successful than others. Is it routines, relationships, good fortune, hard work, or some other behaviour? Willpower, in my opinion, is the basis of success. Simply said, willpower is the capacity for self-control. Strong resolve is what enables you to accomplish a challenging task. We acquire more behaviours than we do those we are born with, but by exercising regularly, we can not only learn this behaviour but also strengthen it. This edition's cover story Amjad Sithara, the founder and chairman of BCC Group International, is one of them who achieved success at a relatively young age through hard work and determination.

This month, Manappuram Finance Limited MD and CEO V P Nandakumar shares his thoughts with our readers about the topic 'The Not-So-United Kingdom'.

In addition to the aforementioned pieces, the edition includes all of our standard content, including business and motivational articles as well as travel, beauty, auto, movie, and book reviews.

'Reading should not be presented to children as a chore, a duty. It should be offered as a gift' – Kate DiCamillo.

Happy Reading!

Cover Photograph

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Amjad Sithara Founder and Chairman BCC Group International

RBI Announces Digital Rupee: E-Rupee to Launch Soon on Pilot Basis

In an effort to test digital currency in India, the Reserve Bank of India announced on 7th October, that it will shortly start a trial rollout of the digital rupee, or e-Rupee, for particular use cases. In a concept note on Central Bank Digital Currency(CBDC), the central bank stated, “As the range and scope of such pilot launches develop, RBI will continue to communicate about the specific characteristics and benefits of e-rupee, from time to time”. The concept note also covers important issues such technology and design options, potential applications for the digital rupee, and issuance procedures.It examines the implications of the introduction of CBDC on the banking system, monetary policy, and financial stability, and analyses privacy issues.

Infosys Allows Staff to Take Up “Gig” Jobs with Managers’ Prior Consent

With the previous approval of supervisors and provided that the employment does not compete with the company, its clients, or present a conflict of interest, Infosys has enabled employees to take on “gig” jobs on the side. The corporation explained how staff members can take on “gig” labour in an internal email to employees. According to analysts, the decision may help the business handle certain attrition issues because it enables staff to pursue their interests in technology while also pursuing new sources of income, albeit with strict restrictions. However, it neither defined “gig” work nor referred to it as “moonlighting.” The most recent action comes at a time when the controversy about moonlighting is grabbing media attention. Moonlighting is the practise of employees doing multiple jobs at once by taking on side employment.

“If you can dream it, you can achieve it”

Zig Ziglar

In First Call, PM Modi, Rishi Sunak Discuss India-UK Trade Deal

On 27th October, Prime Minister Narendra Modi chatted with Rishi Sunak, the new leader of Britain. PM Modi and his British colleague spoke about the urgency of quickly concluding a fair free-trade agreement between India and the UK. “Glad to speak to Rishi Sunak today. Congratulated him on assuming charge as the UK PM. We will work together to further strengthen our Comprehensive Strategic Partnership. We also agreed on the importance of early conclusion of a comprehensive and balanced FTA,” PM Modi tweeted that evening, referring to the talks for a free-trade agreement, or FTA. James Cleverly, the foreign secretary of the United Kingdom, will also visit India on Friday to meet with S Jaishankar, the country’s minister of external affairs. The two will talk about enhancing their diplomatic ties, the British Foreign Office announced on 27th October. By the end of this decade, India and the UK want to double their bilateral commerce to $100 billion.

This

Indian

Factory Makes Soft Toys from Cigarette Stubs

Women load colourful toy bears with white stuffing created from a substance that is typically found in a garbage can while sitting on the floor of a residence outside of New Delhi. They smile and chat as they work. The substance is made of cigarette stubs that have been cleaned, bleached, and split into fibres after being collected from the city streets where millions of others had been thrown out. Entrepreneur Naman Gupta came up with the idea of reprocessing them into a variety of goods, like as cushions and toys. “We initially consumed 10 grammes of fibre daily, and today we consume 1,000 kilogrammes. We can recycle millions of cigarette butts every year” he spoke to Reuters from his factory outside of the Indian city. His workers also separate out the butts’ outer layer and tobacco, which are turned into recycled paper and compost powder respectively.

“A goal is a dream with a deadline”

Napoleon Hill

Saudi Overtakes Russia to Be India’s Second-Biggest Oil Supplier in August

According to data from industry and trade sources, after a three-month lull, Saudi Arabia surpassed Russia to become India's second-largest oil supplier, while Iraq continued to hold the top rank in August. The third-largest oil importer and consumer in the world, India, imported 863,950 barrels of petroleum per day (bpd) from Saudi Arabia, up 4.8% from the previous month, while purchases from Russia declined to 855,950 bpd, according to the statistics. Despite Saudi Arabia's increase, India's proportion of OPEX oil fell to 59.8%, the lowest level in at least 16 years, as a result of a reduction in imports from Africa. In the wake of Moscow's invasion of Ukraine in late February, India has replaced China as Russia's second-largest oil importer. The two nations are seen to be reducing the impact of Western sanctions on Moscow by securing raw resources at lower prices compared to supplies from other nations.

Reliance Jio Topples BSNL to Become Largest Fixed-Line Service Provider

Robert Louis Stevenson

According to a TRAI report released on 25th October, private telecom operator Reliance Jio overtook state-run BSNL in August to become the nation’s largest fixed-line service provider. For the first time since the nation’s telecom industry initially began, a private operator has taken the top spot in the wireline market. Jio’s wireline customer base reached 73.52 lakh, while BSNL’s was at 71.32 lakh, according to TRAI's subscriber data for August. While Jio only started offering wireline services three years ago, BSNL has been offering them for the past 22 years. From 2.56 crore in July, the number of wireline customers in the nation increased to 2.59 crore in August. Jio added 2.62 lakh new customers, Bharti Airtel 1.19 lakh, Vodafone Idea (Vi) 4,202, and Tata Teleservices 3,769.

”Don’t judge each day by the harvest you reap but by the seeds that you plant”

Dietrich Mateschitz: Red Bull Co-owner & Energy Drink Giant Dies Aged 78

Dietrich

Mateschitz, a co-owner of Red Bull and a prominent figure in the energy drink industry, passed away at the age of 78. Mateschitz was the impetus behind the creation of the energy drink that rose to the top of the global market. He established a Formula 1 team that has grown to be one of the sport’s dominant forces using the riches that resulted from that. Red Bull’s team manager Christian Horner expressed his sadness, saying, “What a terrific man. What he accomplished and what he did for so many people, all across the world, in many sports, is unparalleled.” Moments after Mateschitz’s passing was reported, Horner told Sky Sports that his squad was committed to “give our best for him” in qualifying the 24th October’s race at the US Grand Prix.

Harry Potter Actor Robbie Coltrane Dead at the Age of 72

Robbie Coltrane, a Scottish actor best remembered for his portrayal of the endearing half-giant Rubeus Hagrid in the Harry Potter films, has passed away. He was 72. The actor became well-known for his role as a psychologist who solves crimes in the hit TV show Cracker. Belinda Wright, the actor’s agent, reported that he passed away on 14th October at a Scottish hospital. She omitted the reason. He was a superb performer, but he was also “forensically clever, brilliantly humorous, and after 40 years of being pleased to be called his agent, I shall miss him,” Belinda Wright said in a statement mourning his passing. Coltrane’s sister Annie Rae, his ex-wife Rhona Gemmell, and his kids Spencer and Alice all still alive, she said.In the 1990s, Robbie Coltrane first achieved recognition as a tough detective in Cracker. He earned the best actor prize three times in a row at the British Academy Television Awards (BAFTA) for his portrayal on the show.

Giorgia Meloni: Italy’s New PM Takes Aim at Migrant Boats in Debut Speech

Giorgia Meloni, Italy’s new far-right leader, emphasised her goal to stop migrant boats from crossing the Mediterranean in her first speech to MPs. She reiterated her campaign promise to stop boats leaving North Africa for Italy, saying, “We must end illicit departures and human trafficking.”Italy has always served as a hub for unauthorised immigrants travelling to Europe. This year, more than 77,000 people have attempted the extremely risky crossing into Italy, placing stress on nearby communities. The Brothers of Italy party is led by Ms. Meloni, 45, who was elected as leader of a right-wing alliance. She addressed the lower house of parliament, “We do not seek in any way to dispute the right to asylum for individuals escaping wars and persecutions. In terms of immigration, what we want to accomplish is make it impossible for people traffickers to choose who gets into Italy."

Mercedes-Benz Becomes Latest Western Company to Pull Out of Russia

Mercedes is the most recent foreign corporation to leave Russia in the wake of the February invasion of Ukraine. Early in March, the German company halted producing in and importing from the nation. However, it has now announced that it will leave the Russian market and sell stock in its subsidiaries to a regional investor. Nissan, a Japanese company, left Russia earlier this month after Toyota and Renault did the same. Nissan handed over its business to a state-owned organisation for a small amount, reportedly less than £1, at a loss of $700 million (£600 million). Mercedes’ departure from Russia, according to Chief Financial Officer Harald Wilhelm, is not anticipated to have a materially negative impact on the company’s earnings.

Entrepreneur Extraordinaire

“A

nd, when you want something, all the universe conspires in helping you to achieve it,” said noted Brazilian writer Paulo Coelho in his monumental work “The Alchemist”. Now, it would not be an exaggeration to say that this is what exactly happened in the life of a young boy in North Kerala. More than two decades ago, a Class V student in Mayyil in the hinterlands of Kannur fell in love with wheels. He dreamt big of taking the fast lane to embark on an adventurous journey and conquer greater heights and use the fast lane.

Inspired by APJ Abdul Kalam who exhorted the youth to dream big and pursue it, that little boy took his dream seriously and the universe came together to turn the wheels of fortune in his favor within a short span of

time. Two decades later, he is the proud owner of a fleet of high-end cars and is at the helm of a formidable business empire spread across the Gulf countries and Kerala. In a tete-a-tete with Unique Times, Amjad Sithara, who was that boy who dreamt big, opens up on his fascinating entrepreneurial journey and the Midas touch that helped him strike gold in all enterprises he undertook in the wink of an eye.

Young, suave, dashing and ambitious, Amjad has all the qualities of an ace entrepreneur and is second to none of his kind when it comes to clocking one milestone after the other in his business journey. His BCC Group International is a name to reckon with in the Gulf business landscape with a formidable presence in Manpower Service, Construction, Interior Designing and its execution,

Transportation, Super Markets, IT, Restaurants, Developer and Real Estate Investment to name a few.

Nurturing a Dream

Born into a middle-class Muslim family, Amjad is the fifth of seven siblings. From childhood, he keenly observed how his elder brothers started small enterprises and successfully enlarged them gradually. Along with that spark to achieve something big in a similar vein, the young boy grew up with an undying passion for wheels. “While I was in Class V, my craze was towards motorcycles,” said Amjad with a smile as he went down memory lane.

He continued narrating how his love for wheels gained enough power to fuel his ambitions to achieve greater things in life. “During my school days, I wanted to become a busi -

Young, suave, dashing and ambitious, Amjad has all the qualities of an ace entrepreneur and is second to none of his kind when it comes to clocking one milestone after the other in his business journey.

 Ranjit L. Morris

nessman like my brothers. As far as school was concerned, I had two options before me after Class V-either choose a school that was just a short bus ride away or opt for the Government Higher Secondary School Chattuvappara which was quite distant,” he told Unique Times from his Dubai office via teleconferencing.

His craze for two-wheelers made him opt for the latter in spite of the distance. The reason? His elder brother who ran a footwear, fancy and home appliance shop right opposite that school offered to take him along in the morning and bring him back in the evening after the shop was closed. He also said that if young Amjad assisted him before and after school hours, in return he would teach him how to ride a motorcycle. For Amjad, his brother’s words sounded like manna from above. In return for the ride and the riding lessons, the little boy assisted his brother in more ways than one in the shop. He served as a salesman and also as a cashier, juggling both roles with elan.

“Working in that store during free time every day gave me a lot of experience and knowledge about business,” said the young business magnate, adding that the experi-

A keen observer with a laser-sharp mind, Amjad used his stint in the procurement division to study the labor supply market inside out. His keen analysis of this segment triggered the entrepreneur in him.

ence and the acumen gained those years later came in handy when he took the first steps into business. “That was the beginning of the moulding of the businessman within me and I believe it was the right decision guided by the craze for vehicles. I would say that insatiable passion for wheels later forged the resolute businessman in me and helped me take bold and wise decisions later in life,” he quipped with confidence.

Eyeing New Horizons

Even as years passed, his passion for wheels grew alongside the thirst to chart a career abroad and achieve greater heights. After completing his higher secondary education, Amjad did not think twice when he got an offer to shift to the UAE where two of his elder brothers were already working. In 2008, he flew to the Emirates without an inkling of what the Goddess of Fortune had in store for him. With the help of one of his siblings, the teenager landed a job as a PRO in a construction firm. “I handled the documentation of that firm and I was supported by my brother,” he remarked, adding that after a year, he was transferred to the procurement section.

A keen observer with a lasersharp mind, Amjad used his stint in the procurement division to study the labor supply market inside out. His keen analysis of this segment triggered the entrepreneur in him. Sensing an opportunity in this market, he shared his idea with his brother. Very soon, his brother started a manpower firm in Sharjah. With his skill sets, business acumen and experience gained in his young days, Amjad was able to play a decisive role in expanding his brother’s company within no time.

When he flew to the Emirates, the young man had a dream of getting enough savings to buy an Innova and settle down in his hometown and take care of his brother’s shop. But fate had other plans for this promising lad.

Birth of an Empire

In the annals of Amjad’s entrepreneurial journey, the year 2012 is etched in gold as that was when

he went ahead to launch his own firm-BCC. While still working with his brother, the future owner of a conglomerate laid the foundations of BCC in a small 500-sq-ft office space and just one employee. And the rest is history.

Overcoming odds, Amjad’s steely resolve coupled with his hawk-eyed analysis of the market made him achieve one accolade after another. Today, his establishment is a force to reckon with in the UAE with offices in five Emirates and a presence across the country. It counts 7,000 employees spread across various verticals.

Now how did this amazing metamorphosis take place in such a short span of time? With a smile, Amjad began narrating how the seedling he planted became a sapling and then grew into a mighty tree with branches.

During its inception, BCC mainly focused on manpower for a while. Given the farsighted visionary Amjad is, he was in no mood to remain stuck in just a single sector. His childhood experiences provided the impetus to take the plunge and explore new sectors while keenly observing the pulse of the market.

Striking New Roots

From manpower, Amjad took the plunge into the allied transportation sector. “The reason why I made this move was that I was hiring almost 50 vehicles to transport workers. I thought why not have my own fleet of vehicles and make profits out of it?” he recollected with an impish smile. When profits started coming in, Amjad did not rest on his laurels like many others of his ilk.

“I was supplying the construction MEP division. That gave me the spark to venture into the construction field. We were the ones supporting big builders and contractors. That was how I took the next step of building contracting after roping in experienced employees,” he quipped with gusto.

By a quirk of fate, tremors in the market affected many contractors and developers who were the clients of Amjad. When they faced an acute cash crunch, they approached him with a proposal. They told him

Overcoming odds, Amjad’s steely resolve coupled with his hawk-eyed analysis of the market made him achieve one accolade after another.

to take their land, construct the villas and apartments and then sell it. The visionary grabbed the opportunity in no time and there has been no looking back. “Buying land, constructing properties and then selling them became our modus operandi,” he said. Almost all his realty projects are in the Emirates.

Amjad is full of praise for the nation that mentored and nourished him. “The authorities in the Emirates are really supportive. Compared with other nations, the UAE provides great flexibility. It is possible to acquire a licence and get a visa stamped in one day. It is very fast here. Can you imagine something similar back home?” he said with a laugh.

Today, Amjad's business empire has a presence in Qatar, Saudi Arabia and India apart from all of the Emirates. While BCC Group International is engaged in manpower and construction in Saudi Arabia, in Qatar Amjad has invested in a supermarket.

On an Expansion Spree

While manpower, construction and real estate remain the core areas of focus, Amjad has set new benchmarks for diversification. Almost five years ago, he acquired an IT firm in Abu Dhabi, the capital of the Emirates. Today, under his diligent supervision, Telenet Security Solution has more than

100 employees in both white and blue-collar categories.

Even though the Gulf nations are most conducive as far as growth is concerned for Amjad’s BCC Group International, he has not forgotten his roots. After striking gold abroad he decided to invest in his home state too. That was how he launched a transportation firm named Sithara Tours and Travels in 2014 in his hometown of Mayyil. From transportation, the ace entrepreneur slowly forayed into real estate in highly competitive Kerala. “Now, I have announced four projects. One of them is a four-star hotel in Thalassery. It is an ongoing project. The next project is in Kannur near the beach. In the future we will expand to Kochi and other districts,” says Amjad, who embodies ingenuity to the core. Without an iota of doubt, one can say that in the next five years, Sithara will be a name to reckon with in the business landscape of the state.

Replying to a question as to why he has suffixed Sithara after his first name, Amjad said, “I run the businesses in Kerala under this brand name. Gradually it became part of my name. In 2019, when I constructed a house in Kannur, Sithara became part of my address.

When asked where he sees his firm in the next five years, Amjad said he would strive to make sure

that BCC is one of the top 10 developers in the UAE and take it to other shores in the Gulf region. With a smile of confidence, he said that he was sure of replicating success in other countries even as the winds of recession started to blow.

“There will be a recession soon. The UAE has been experiencing economic recession once in 10 years. I started my enterprise at a time when the nation was reeling from the effects of a recession and so I really do not worry about it. I am confident of tiding over it. We are bracing for the next recession and are cautious about more investments,” said Amjad, who bagged his BBA from the UAE.

Source of Inspiration

All successful entrepreneurs point to someone as their source of inspiration. This young stalwart is no different either. When asked who was his font of inspiration, in the blink of an eye he said it was his beloved father. “He used to say, ‘you can study as much as you want and then go and achieve what you wish for in life’. He is my role model. Yes, he is with me in the UAE,” he said with a beaming visage. Amjad also credits his siblings who are in business with inspiring him to walk with confidence in his entrepreneurial journey.

The Balancing Act

Often, one

can see that many

Today, Amjad's business empire has a presence in Qatar, Saudi Arabia and India apart from all of the Emirates. While BCC Group International is engaged in manpower and construction in Saudi Arabia, in Qatar Amjad has invested in a supermarket.

business tycoons, in their quest for profits and mergers and acquisitions, tend to lose quality time with their families. But in this particular aspect, Amjad stands head and shoulders above others of his ilk. He minces no words when he says that family comes first as far as he is concerned. This businessman stands out for being able to spend quality time with his wife, Marjana and daughter Ayra Malika Amjad no matter what. “Straight after office, I rush home to be with my wife and daughter,” he quipped.

Now how is that possible for the skipper of such a big team that is spread across the GCC and Kerala? Amjad has the answer for that. “I am able to do so because it is teamwork. I consider all my employees as my family members,” he said, adding that the team effort makes all operations run smoothly with clockwork precision. Unlike many bosses, he takes the initiative to mentor his staff and give them promotions and perks based on their performance and potential. Amjad is one of the very few corporate honchos who do not hire skilled personnel from the outside to fill key positions in his business empire spread across several verticals. He grooms his workforce in such a way that when there is a vacancy in a key position, he selects one of his own employees who is skilled, talented and has the right years of experience.

By doing so, he gives out the message that each person in the workforce is valuable and is a part of the BCC family. “This supports my business. So things work out smoothly and I don’t need to bother too much when I have the right people in the right place. This spares me enough time to think of moving into other sectors,” he said with a smile of confidence. No wonder, the at -

trition rate is minimal in his firm. When asked about his workforce, Amjad said they are mostly from different Indian states although there are employees from five other countries.

A Man with a Heart of Gold

As they say, charity begins at home. Perhaps, it could be the magnanimity of his parents and elderly siblings that made Amjad a philanthropist too. While clocking milestones and enhancing annual turnover, he never forgot people who are struggling. His BCC Group International leaves no stone unturned while engaging in CSR activities. “We have decided to set apart a certain percentage of our profits for charitable deeds,” said Amjad, who is a devout Muslim and finds to pray as many times as possible.

BCC Group International was noticed for its magnanimity during the outbreak of COVID-19. During the onslaught of the pandemic, the group lost some of its employees. But Amjad was kind enough to step and support their families and take care of the education of their wards.

“We sent their widows the salaries that their husbands received at the time of their untimely demise and we are still continuing it. The deceased employees’ parents will receive the money until their demise and we support the education of the children of late employees until they turn 18,” said the philanthropist-entrepreneur.

BCC did not stop by just supporting the families of deceased staff members. During the pan-

demic outbreak, it was appreciated for providing accommodation facilities to those who lost their jobs. Amjad, who is into transportation, was also kind enough to arrange transportation for job hunters as they scouted Emirati cities in search of fresh jobs. “We provided all the support for those unemployed people. Even today, we extend this same support to job hunters who arrive in the UAE seeking a new beginning,” he quipped with a smile of satisfaction. In Kerala, Amjad constructs homes for the poor and provides education support. Last September, he celebrated the first birthday of his daughter Ayra Malika by constructing a Rs 24-lakh house for a poor family in Mayyil panchayath. The CSR activities will expand as the brand grows, he added.

Dream Home, Dream Vehicles

As the fifth of seven siblings, Amjad grew up watching the discomfort of growing up in a modest three-bedroom house. From an early age, he resolved to build a dream home that can accommodate all comfortably. “That wish was there from my younger days and it brought me here. That wish came true in 2019 when I built a 20,000 sq ft house with seven bedrooms. I was adamant to build a house before getting married and I was able to realize it. Why such a big house? To accommodate all members of the family comfortably whenever they visit,” he explained.

High-end two-wheelers, cars and SUVs were always Amjad’s craze. Interestingly, he engaged in a rent-a-car service when he was

in Class VIII and he got a chance to use almost all cars, both ordinary and premium models at that time. This fanned the embers of his love for hot wheels. Along with his dream house, he is the proud owner of 12 premium vehicles in the UAE and Kerala and they include the regal Rolls-Royce. The BCC Group International also owns more than 500 vehicles.

In Love with the Reel Life

In spite of his busy schedule, this young go-getter finds time for movies and music. An avid movie buff, he makes sure that he does not miss any good movie that hits the screens. Amjad is also fortunate enough to have ties with Bollywood and Mollywood celebrities such as Suniel Shetty, Sanjay Dutt and Mammootty apart from a host of producers. He is also very much fascinated by rap music and melodies.

Dreaming Big Like Santiago, the protagonist of Coelho's "The Alchemist", Amjad too wishes to travel around the world in search of a ‘treasure’ more precious than gold and diamondsknowledge. “It is by traveling that you gain more knowledge. So far I have visited eight countries, and my dream is to visit all nations in the next ten years,” he said with confidence. “The world is a book, and those who do not travel read only one page,” he added.

His parting note for wannabe entrepreneurs was: hitch your wagon to the stars… “Dream big, have a big ambition and strive to achieve it. The rest will fall into place,” he said with a prophetic touch in his voice

Perhaps, it could be the magnanimity of his parents and elderly siblings that made Amjad a philanthropist too.

Pension funds optimise their risk by investing in long dated bonds (as retirements happen in future) and simultaneously buying derivatives to hedge the investment risks. While hedging, the pension funds offer collateral and when bond yields rise rapidly more collateral is offered.

Shri V.P.Nandakumar MD & CEO Manappuram Finance Ltd.

The Not-SoUnited Kingdom

The socio-economic situation in the United Kingdom seems to be going from bad to worse to calamity. The wounds of Brexit were still raw when Covid-19 happened and the country suffered an economic slump, the kind of which has not been seen in three centuries.

Boris Johnson had to call it quits after a series of unpopular decisions and then it was the turn of Liz Truss to throw in the towel.

She had taken over as PM with a promise to undo the damage and Chancellor of the Exchequer Kwasi Karteng echoed her but in the absence of credible steps in the September 23 mini budget, financial markets reacted with a vengeance, plunging the nation into a mood of

despondency. The first casualty was Kwarteng’s chair. Prime Minister Truss put up a brave face and continued to assuage sentiments but the turbulence that followed was too much for her to stomach, compelling her to resign admitting that she failed to deliver her promise.

Unsurmountable problems

The measures sought to be reversed were unpopular tax proposals, on the premise that low taxes would spur economic growth and help bridge temporary revenue shortfalls. The proposals included reversing a hike in National Insurance taxes, a cut in basic income tax rate from 20% to 19%, reduction in peak income tax from 45% to 40%, nixing a planned 6% increase in corporate tax rate and capping gas

and electricity bills for households and businesses. But since the mini budget didn’t outline tangible steps to make good the revenue shortfall, market players expected public debt to rise. Confidence got further eroded by the fact that the growth slump continued unabated.

The unprecedented crisis has taken a toll on the country’s financial system, impacting several segments. Long term bond yields hardened due to a rise in fiscal deficit and government borrowings. The 10 Yr benchmark UK government bond yield has hardened by 100 bps in the past one year, crossing 4%. This comes on top of pressures already being faced by UK bonds because of spiralling inflation. Consumer price inflation has been in the 9-10% range for more

than six months now, very high by developed market standards.

Taking a ‘pound’ing The Pound Sterling lost almost a fifth of its value in the past one year, thanks to weak investor sentiments, rising debt concerns and falling economic growth. Being a net importer of fuel and energy, a weak pound threatens to accentuate inflation. Bank of England would be forced to further raise the key policy rate to prevent further weakening of the pound and to control inflation.

Another concern has been rising mortgage costs, mainly due to three reasons: First, Bank of England hiked its policy rate by 150 bps since the month of May; Second, banks had to increase interest rates on loans to compensate for the fall in treasury profits and finally, expectations of future rate hikes by BoE also made the banks to front load interest rate hikes. Mortgage rates have hardened from 2.25% a year ago to

6% and is expected to go up by another 1%.

A major fallout of the crisis has been cash flow issues being faced by UK Pension Funds. Pension funds optimise their risk by investing in long dated bonds (as retirements happen in future) and simultaneously buying derivatives to hedge the investment risks. While hedging, the pension funds offer collateral and when bond yields rise rapidly more collateral is offered. Because of rising yields, these Pension Funds faced a £1.6 bn cash margin call and apparently had to dump assets to meet the requirement. This sale of bonds once again led to a vicious cycle of falling bond prices and rising yields. To defuse the crisis, Bank of England announced that it will buy bonds up to £65bn which has helped bring down bond yields and provide some relief to pension funds. Had it not intervened, pension funds would have defaulted on margin calls and

a major crisis would have followed.

Implications for India

What are the implications for India? To be sure, India cannot be insulated in a globalised world. In FY22, India’s exports of goods and services to the UK constituted 2.5% of our total exports. Hence there would be some impact. The impact on the Indo-UK Free Trade Agreement (FTA) signed recently has to be monitored as its full execution would benefit exports of sectors like textiles. On the FDI front, however, the impact looks negligible as the total FDI inflows from UK to India constituted only $1.6bn in FY2022.

There is no doubt that the UK is at an inflection point. The new administration led by Prime Minister Rishi Sunak has its task cut out -- to earn the trust and confidence of the public and continue with bold reforms. Meanwhile, India will watch the unfolding scenario from the sidelines with keen interest

Rajesh Nair Associate Partner, Ernst & Young LLP

It is common and a frequent focus these days in all institutions to focus on gender and physical diversity. Some of the differently abled population have finally been given opportunities which commensurate with their mental abilities and educational qualification and not just humble dole-outs based on the largesse of someone.

On the Importance of Diversity at Work

Aconstant part of our ‘To Do’ in management life and at work is to look for talent and bring in fresh technical competence into the team. While the methods of recruitment have changed over the ages and there is a flux of technology-enabled tools which ease the process, some of the fundamentals remain the same, or so the experts say. We look for images of ourselves – candidates who have skills in the areas which impress us rather than the boundaries of the job description we are hiring. Of course, basic qualifications, soft skills, and pleasant countenance are necessary but these are often table stakes. When we get closer to hiring someone from a group of choices, we look for affirmation from our unconscious likes and dislikes!

A recent conversation with a Human Resources team member set me thinking. From a set of resumes, I glanced at the pile and sieved out a few. When I re-read the profiles, they seemed better than that the rest. Then the polite girl from HR said – ‘Boss, why are you looking for people like you and with a similar background? Should we not be looking for people with different backgrounds ?’. Of course, I welcomed the idea and promised to relook at the shortlisted ones, but the thought stayed with me. Am I biased towards a certain kind of profile? And then perhaps, would not the regular type of candidates I am familiar with be more likely to suit our requirements? Is it wrong to hire similar people? Should I be consciously looking at diver-

sity? The more I thought about it, I started to see some merit in what my young HR friend was hinting at.

It is common and a frequent focus these days in all institutions to focus on gender and physical diversity. Some of the differently abled population have finally been given opportunities which commensurate with their mental abilities and educational qualification and not just humble dole-outs based on the largesse of someone. There are active and very planned projects to integrate them into life – right from educational institutions, jobs and careers to an enabling environment all around. Wheelchair lanes, sanitation facilities for all genders and also subtle changes in infrastructure around us help everyone alike. A lot has been written and appreciated in these areas. The focus of this piece is to look at some of the aspects which are more core to diversity.

From biology and genomics to economics to fiction and management literature which gives me fodder to think about work and other aspects of life. Reading gives us a different lens to look at life and situations.

An analogy that struck me was the reading habit. Reading has stayed with me most of my student life and adult life – it is an essential part of who I am time and what I like to think about myself. I also make an attempt to read a wide variety of topics. From biology and genomics to economics to fiction and management literature which gives me fodder to think about work and other aspects of life. Reading gives us a different lens to look at life and situations. Each book can be distilled into a couple of pages of core concepts

and ideas and these different ideas help you make mental frameworks that enhance your ability to study situations and the ability to debate issues from multiple angles. Yes, reading has an element of diversity – cognitive diversity!

Another aspect that struck me in the same métier is the way we learn. Some of us learn best by reading, some by seeing visuals and watching others do things and some of us learn best by hearing others talk. These propensities to learn best with reading, visuals and audi-

tory inputs then changes the way we learn. Depending on the subject and the context, some of us learn faster than others because it appeals to our nascent likes and dislikes. This element brings into account the learning diversity!

The way we are brought up changes our perspective on life. Our likes and dislikes, values and spiritual ethos all get built in our upbringing. The exposure we get with our parents, our childhood friends, our schools, and our teachers are foundational. We make mental role models of people we observe and admire – the measures we use to make these choices are also formed from those thinking foundations. Our mental aptitudes and abilities are also honed by these vicissitudes of life and all of these build an element we call – background diversity!

A sub-aspect of this is our orientation towards change. For someone who went to eight schools as the family was travelling a lot during my childhood, change is a constant process. But the operation want is not just ‘constant’, at times it becomes a ‘necessary process’. Your mind needs that changes in environment and circumstances and your regular baits are also formed with a dimension of change deeply ingrained. But the most interesting aspect is not everyone with this orientation craves the same things. While one may think such people can’t manage regular routines, a lot of people with some upbringing actually love to have stable lives and thrive in stable situations. This ability to embrace change or to look for stability is integral in our work lives as things are changing at a breakneck speed.

To get back to the original discussion on diversity, all these different elements in human beings make the workplace wholesome. It is when we interact and live with different kinds of people and make an attempt to understand perspectives from their vision, we become more rounded and well-informed individuals. Our lives become truly wholesome and diversity forms a core part of us and not a fancy buzzword in our business lexicon!

Dr Arun Oommen

MBBS, MS (Gen Surg), MCh (Neurosurgery), MRCSEd,MBA Senior Consultant Neurosurgeon VPS Lakeshore Hospital

NH-47, Bypass, Maradu, Nettoor PO, Kochi 682040, India.

Today’s youth are more likely to commit horrific crimes like theft, torture, and murder as a result of drug usage. What effects do these medications make on a person? How can they get someone hooked on it? Is it possible to get rid of this completely?

Drug Addiction: The Biggest Concern of Our Young Generation

Everyone laughed a lot when actor Dileep in the movie Thillakam spoke English well after smoking the ganja that his brother-in-law Salim Kumar gave him. However, the actual appearance of this intoxicant known as cannabis is not all that fascinating. Today, social media and other platforms are continuously reporting news about the horrible effects of this. Today’s youth are more likely to commit horrific crimes like theft, torture, and murder as a result of drug usage. What effects do these medications make on a person? How can they get someone hooked on it? Is it possible to get rid of this completely?

Let’s try to get the answers about all these.

What are Drugs?

Drugs are substances that alter a person’s mental or physical state.

They may have an impact on a person’s senses, emotions, behaviour, and cognitive processes. This makes them unpredictable and dangerous, especially the younger generation. How do Drugs Take Control of an Individual’s Body?

Drugs have both short-term and long-term effects. These effects can be physical and psychological and can include dependence. Someone who is on drugs may behave and think very differently. At the same time, the person will struggle to control his/her actions and thoughts. When consuming drugs for the first time, a person does it without considering the potential negative effects on his health. He might believe that since he just uses drugs occasionally, there won’t be any issues. The more the drug is taken, the more the person develops a tolerance to its effects. This can lead

to the need to take larger doses to get more intoxicated over time. Drug addiction can quickly start to have an impact on a person’s physical and mental health, negatively affecting their ability to function at work and in social situations.

It’s crucial to keep in mind that there is no safe degree of drug consumption in this situation. Therefore, even one use can be dangerous.

What Does It Mean to Become Addicted to Drugs?

Drug addiction is a chronic brain disease. It makes a person take drugs repeatedly, despite the harm they cause. Repeated drug use affects the brain and leads to addiction.

Brain changes resulting from addiction are long-lasting, so drug addiction is considered a “relapsing” disease. This means that people recovered have a tendency to relapse years later.

Do all Drug Taking People Become Addicts?

Not every drug user develops an addiction. Since every person’s body and brain are unique, so will be their responses to medication. Some people become addicted suddenly, or it can happen over time. Whether a person becomes addicted or not depends on many factors. They consist of developmental, environmental, and hereditary factors.

Who Is at Risk for Drug Addiction?

A variety of risk factors can increase a person’s risk of becoming addicted to drugs, including the following:

• Biology

Drugs can cause a variety of effects in individuals. Some people develop a craving for a drug when they try it for the first time and want to use it more. But others find its use absolutely unbearable and never feel like using it again.

• Mental Health Issues

People with untreated mental health problems such as depression, anxiety, or attention-deficit/ hyperactivity disorder (ADHD) are more likely to develop an addiction.

This is common because drug use and mental health problems affect the same areas of the brain. Also, people with these problems may use drugs to feel better.

• Lack of a Peaceful Home

If a person’s home is unhappy, that individual is more likely to become addicted to drugs than someone from a happier home.

• Trouble Making Friends in school or work place

To distract themselves from these issues, some people turn to drugs. It is also true that those who are socially isolated or don’t interact with others much fall prey to this.

• Connection with Other People who Use Drugs

The association with these individuals might tempt you to attempt drugs.

• Drug Use Starts at a Young Age

When children use drugs at an early age, it affects their body and brain development. This increases the risk of addiction in adulthood. Why Do People Use Drugs?

• Drugs change the way a person’s body or brain works.

• A seemingly common curiosity.

Want to know what happens because of taking it.

• Taking drugs to gain approval from peers.

• Its effect on their body – for example, excitement and dynamism, or relaxation and calmness, makes it enjoyable for them.

•They help them cope with difficult situations – for example, reduce pain or relieve stress. In order to achieve relief from withdrawal symptoms, drug use must continue. How Do the Effects

of Drug Addiction Affect the Brain?

All drugs - nicotine, cocaine, marijuana, etc. - affect the brain’s “reward” circuit, which is part of the limbic system. This part of the brain affects instinct and mood. Drugs target this system, causing large amounts of dopamine to be released. Dopamine, a brain chemical, helps regulate emotions and feelings of pleasure. It is this change in dopamine that causes a person to become addicted. The main reasons for drug addiction.

Although initial drug use is voluntary, prolonged drugs can alter brain chemistry and increase craving. It can truly alter how the brain

functions and limit one’s capacity for decision-making. It may result in severe compulsion to consume drugs. Over time, this behavior can turn into substance dependence or drug and alcohol addiction. Let’s take a look at the various drugs and their effects:

Drugs have an impact on a person’s body’s central nervous system. Hallucinogens, stimulants, and depressants are the three primary categories of these.

• Depressants:

Slows down or weakens the central nervous system. They slow down the messages going in and out of your brain. Small amounts of depressants cause a person to feel calm or relaxed. However, excessive amounts of these might result in death, unconsciousness, and vomiting. Depression affects your concentration and coordination and slows down your ability to react to situations. Examples of depressants include alcohol, marijuana, GHB,

opioids (heroin, morphine, codeine), and benzodiazepines (minor tranquilizers).

• Hallucinogens:

These distort your sense of reality. You may see or hear things that aren’t really there, or see things in a distorted way. Emotional and mental agitation may include jaw clenching, panic, paranoia, abdominal pain, and nausea. Examples of hallucinogens include ketamine, LSD, PCP, ‘magic mushrooms’ and cannabis.

• Stimulants:

This speeds up or ‘stimulates’ the central nervous system. They speed up messaging to and from the brain, thereby increasing alertness and confidence. It can cause heart rate, blood pressure, body temperature, loss of appetite, agitation and insomnia. Large doses of stimulants may cause anxiety, panic attacks, seizures, stomach upsets, and paranoia. Examples of stimulants are caffeine, nicotine, amphetamines (speed and ice), cocaine, and ecstasy

(MDMA).

When the brains of drug addicts were studied through MRI scans, they showed high levels of neuronal damage and brain shrinkage. These changes cause permanent neurological deficits.

How people take drugs is important to know. They enter the body in various ways. Let’s see how they are:

1. Taken as tablets or in the form of liquids – the body absorbs the drug through the lining of the stomach.

2. When they are taken into the lungs in the form of smoke – the body absorbs the drug through the lining of the lungs.

3. When inhaled through the nose – the body absorbs the drug through the thin nasal lining.

4. Injection – The user injects the drug directly into the body. It is immediately absorbed into the blood.

5. Through the skin – the body slowly absorbs the drug from a cream or patch.

6. As a suppository in the anus or

vagina – the body absorbs the medicine through the intestines or the lining of the vagina.

No matter how a person takes a drug, it ends up in their bloodstream and affects different parts of their body.

How Do You Know if a Person Is Addicted or Using Drugs?

If someone is using drugs, you may notice changes in the person’s appearance and behaviour. These are some such signs. But it’s important to remember that depression or another problem can cause these changes.

A person who uses drugs may have the following symptoms:

1. Loss of interest in school

2. Change friends/stay away from them (to deal with drug-using kids)

3. Being moody, negative, mad, or worried all the time

4. Ask to be left alone 5. Have trouble concentrating 6. Oversleeping (even in class)

7. Fight for unnecessary reasons 8. Have red or swollen eyes 9. Weight loss or gain 10. Coughs a lot

11. Frequent runny nose

12. Lose interest in everyday things. For example; Loss of desire to eat on time, bathe, wear nice clothes, etc.

We need to understand that childhood experiences play a large role in more than half of the serious problems associated with drug use in adults.

Protective factors such as a strong parent-child relationship or a good student-teacher relationship are very powerful and have a major impact on reducing adolescent substance abuse.

Examples of protective factors include:

1. High self-esteem.

2. Clear expectations for behavior.

3. Healthy peer groups.

4. Ability to make good friends.

5. Secure attachment to parents or other caregivers.

6. Supportive relationships with family members.

Consequences of Drug Use Among Youngsters: Accidents, injuries, unsafe sex,

murder, suicide, drunk driving and many more are the consequences of drug use at a young age. The association between substance use and negative outcomes is not limited to illegal drugs. In fact, alcohol is the biggest threat to teen safety. While illegal drug use by teenagers is on the decline, rates of binge drinking are alarming.

According to information provided by the Centers for Disease Control:

Between 2014 and 2015, the teen drug overdose rate increased by 19%.

Drug overdoses among youth ages 15 to 19 doubled between 1999 and 2007. Deaths decreased from 2007 to 2014 and rose again in 2015 to a rate of 3.7 per 100,000 people.

Among all drug overdoses among youth aged 15 to 19, 80.4% were unintentional, and 13.5% were suicide attempts.

Suicide rates are higher among women due to drug abuse. In 2015, 21.9% of female overdose deaths were suicides.

Teens who inject drugs expose

themselves to other serious risks, such as HIV/ AIDS, hepatitis B and C, or other sexually transmitted diseases. Although AIDS diagnosis rates are relatively low among young adults compared to other age groups, the virus has a long latency period before symptoms appear. Many people diagnosed in their 20s or 30s may have contracted the virus in their teens. The US Office of National AIDS Policy estimates that half of all new HIV infections occur in people under the age of 25, and half of these occur between the ages of 13 and 21.

In addition to the risk of contracting bloodborne diseases, routine injections can cause damaged veins, abscesses, pneumonia, liver or kidney disease, and heart infections.

Drug use among youth is strongly associated with arrests and outcomes related to the juvenile justice system. Studies have found that more than 2/3 of incarcerated youth are addicted to at least one substance. Additionally, juvenile delinquency is a risk factor for future substance use and lawrelated problems.

Schools have the potential to be safe environments where educators can implement effective drug and alcohol prevention strategies with parents, healthcare professionals, and community members. They can identify students at risk for drug-related problems and make appropriate referrals for support services. A student dealing with drug or alcohol treatment deserves privacy. School authorities should ensure that details of a student’s condition are only available to their parents, doctors and medical professionals. What Are the Treatments for Drug Addiction?

Treatments for drug addiction include counseling, medication, or both. Research shows that combining medication with counseling gives most people the best chance of success.

Counseling can be individual, family and/or group therapy. The following will be very helpful for that:

1. Understand why you are addicted.

2. See how drugs have changed your behavior.

3. Learn how to manage your problems so you make a firm decision not to return to drug use.

4. Learn to avoid places, people, and situations that might tempt you to use drugs.

5. Medications can help with withdrawal symptoms. For some drug addictions, there are medications that help restore normal brain function and reduce the person’s addiction.

If you have a mental disorder along with addiction, it is important to treat both problems. This will increase the individual’s chances of success.

If you have a severe addiction, you may need hospital-based or residential treatment. For this, residential treatment programs may combine housing and treatment services.

Can Drug Use and Addiction Be Prevented?

Drug use and addiction are preventable. Prevention programs involving families, schools, communities, and the media may prevent or reduce drug use and addiction. These programs include education and outreach to help people understand the risks of drug use.

If you suspect that your child is using drugs, it is still beneficial to talk to them about it. But here are some dos and don’ts when talking to your child: Do’s:

1. Show your attention.

2. Establish open communication.

3. Ask open-ended questions.

4. Take deep breaths and control your emotions.

5. An open mind.

6. Show them you will support them in getting help.

Don'ts:

1. Respond to what your child shares with anger.

2. Tell your child that he is wrong.

3. Interrupt when your child is talking.

4. Teasing or criticizing your child.

5. Set unrealistic expectations.

6. Inconsistently enforce consequences for breaking the rules or not making those consequences clear.

Before starting the conversation, take some time to think about what you want to discuss with your child. Choose to talk when you have time so you can listen to them more openly. Remember that you don’t have to include everything in a conversation or come to any kind of resolution always. If your child feels pressured to confess something or feels like you don’t believe them, they may be less likely to be honest in the future.

In short, there is no universal definition of ‘drug abuse’. Drug abuse is the intentional use of chemical substances for reasons other than their intended medical purposes, resulting in physical, mental, emotional, or social impairment of the user. Research has found that the problem arises from many aspects such as parental relationships, the way parents bring up their children, the economic status of the family and society, illicit cohabitation, wrong or bad values and neglect. Another factor that affects drug abuse is the lack of knowledge about the effects of the drug. Their repeated use can

cause depression, mood swings, decreased sleep and appetite, restlessness, cognitive impairment, and neurovegetative symptoms such as depression syndrome. Immediate effects include an initial stimulation that leads to euphoric relaxation, increased communication skills, drowsiness, occasional nausea, vomiting, restlessness, loss of muscle coordination, dizziness, etc.

Any child’s basic values start from his home. It is from there that a child begins to learn the lessons for the rest of his life. Therefore, it is an important duty of any parent to provide a good living environment for him at home. If we fail there, it obviously affects our babies. The best thing a parent can do for a child is to believe in them. Their faith in us should be as strong as our faith in them. Help them keep that faith.

Help your child learn different ways to say “no”. Teach your child how to respond to someone offering them drugs.

You can rebuke them when they slip into error, but love should prevail there. Love and discipline will do much to turn any child from wrongdoing. Convince them why we say no to something. Here we add the words of Mahatma Gandhi “Strength does not come from physical ability but from an indomitable will” and this will is what our present generation needs. Willpower to say no to drugs.

There is a very beautiful quote “Drugs gave me wings to fly but they stole my blue sky from me”

Remember not to hold on to anything that takes your life away from you even if it is attractive

Any child’s basic values start from his home. It is from there that a child begins to learn the lessons for the rest of his life. Therefore, it is an important duty of any parent to provide a good living environment for him at home.

Adv Sherry Samuel Oommen: This article is authored by

Adv Oommen, who specializes in constitution, tax and corporate laws has also cleared the final exams of

Institute of Chartered Accountants of India, the Institute of Cost Accountants of India and

Institute

Company Secretaries of India. He has also completed his Masters Degree in Commerce, apart from obtaining a Post Graduate Diploma in Business and Corporate Laws from Symbiosis Pune. The views expressly are personal and should not be construed as a legal opinion.sherryoommen@nashcp.com.

CHARITABLE INSTITUTIONS: ART THOU TRULY CHARITABLE?

The taxability of income of Religious and charitable institutions in the country has been a subject matter of persistent litigation. Section 12 of the Income-tax Act, 1961 (“the Act”) exempts the income of property held under a Trust or income of a Charitable or Religious trust derived from investments. Further, this section exempts the income of such a trust derived from voluntary contributions in respect of such charitable or religious institutions.

It would not be inapposite to state that the provisions governing exemption for charities, for instance, section 12 of the Act, have been a subject matter of frequent abuse and misuse. In a recent judgment, the Madras High Court in the case of CIT Vs MAC Public Charitable Trust [2022] 144 Taxmann.com 54 lifted the corporate veil to deny the Respondent Trust, the exemption under section 12 of the Act. In this case, the Court pertinently observed as follows:

“What is to be seen, is the existence of the systemised mechanism to collect the capitation fee as a donation through other entities.

These principles laid down in the above-stated cases while expounding the concept of lifting the corporate veil, especially in cases relating to tax evasion, and in cases where public interest and policy are sought to be defeated by fraud, are squarely applicable to the present appeals where while the Assessee Trusts are controlled by common trustees and are in indeed sister Trusts, this Court may be constrained to lift the veil to see the real beneficiaries and the object of the donations by relatives/friends of parents as quid pro quo for admissions into the Assessee educational institutions as well as the other Assessees who are not educational institutions. On lifting the veil, it is clear as daylight that the modus operandi adopted by the Assessee Institutions and Trusts are with the twin objectives of circumventing/violating the provisions of the Capitation Fee Act as well as evading tax while seeking tax exemption under the corporate veil of being different and distinct entities receiving funds from each other for purely charitable purposes. Suffice it to say, nothing can be farther from the naked truth that cannot hide it-

self sufficiently behind the fig leaf of the legal cover sought to be taken by the Assessees under the guise of being charitable trusts and seeking exemption thereof.”

In a recent judgment, the Hon’ble Supreme Court in the case of Assistant Commissioner of Income (Exemption) Vs Ahmedabad Urban Development Authority [2022] 143 Taxmann.com 278 has laid down a much-needed clarity on the interpretation of the term “charitable purpose”, which has been discussed in the ensuing paragraphs. In my view, this judgment has serious ramifications that could impact even sports associations, trade promotion bodies, statutory authorities, etc, which have been claiming an exemption under the said provisions.

Before delving into the judgment, it would be prudent to extract the provisions of section 2(15) of the Act, which defines the term “charitable purpose”:

“Charitable purpose includes relief of the poor, education, yoga, medical relief, preservation of the environment (including watersheds, forests and wildlife) and preservation of monuments or places or ob-

Adv Sherry Samuel Oommen.

the

the

of

jects of artistic or historic interest, and the advancement of any other object of general public utility.

Provided that the advancement of any other object of a general public utility shall not be a charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use or application, or retention, of the income from such activity, unless:

i. Such activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility; and

ii. The aggregate receipts from such activity or activities during the previous year, do not exceed twenty per cent of the total receipts, of the trust or institution undertaking such activity or activities, of that previous year.”

The question of whether an activity falls within the realm of the term “trade, commerce or busi-

ness” has been a matter of protracted litigation. In the said judgment, the Hon’ble Supreme Court has held that when the amount charged for such an activity (advancing general public utility) is on a “cost” basis or “nominally” above cost, it would generally fall outside the term “trade, commerce or business”. However, the Hon’ble Court has held that when the charges are markedly or significantly above the cost incurred by the assessee in question, they would fall within the mischief of “cess, or fee, or any other consideration” towards “trade, commerce or business”.

The Court has further held that the carrying out activity in the nature of trade, commerce or business, or service in relation to such activities, should be conducted in the course of achieving the “general public purpose” object, and the income, profit or surplus or gains must, therefore, be incidental. Further, the receipts derived from such activity in the nature of trade, commerce or business, which is in-

cidental in nature, should not exceed the threshold of 20 percent as stated above.

This would now require the Assessing Officers to scrutinize on a yearly basis, whether the nature of an assessee’s activities amounts to “trade, commerce or business” based on its receipts and income (i.e., whether the amounts charged are on a cost-basis, or significantly higher). Further, if it is found that they are in the nature of “trade, commerce or business”, then the Department must examine whether the quantified limit (as amended from time to time, which is the 20 percent threshold as stated above) in the proviso to Section 2(15), has been breached, thus disentitling them to an exemption.

In view of the principles laid down in the judgment, it would now become imperative for religious and charitable institutions to evaluate their entitlement to the exemption. The need to have contemporaneous documentation to substantiate the extant claims can never be downplayed

Rajiv Ambat Lifestyle Disorders Coach & Founder - NuvoVivo

About NuvoVivo (www.nuvovivo.com) Rajiv Ambat is the CEO of NuvoVivo, an online health & fitness company that is into medical fitness. He is a well-known speaker and author of the best-selling book - ‘The Midriff Crisis’ and lifestyle expert. Under the guidance of Mr Rajiv, his team at NuvoVivo help their clients manage/reverse lifestyle diseases like diabetes, cholesterol, fatty liver, uric acid, hypertension, PCOS, thyroid disorders, etc.

The Belly Fat Conundrum!

Is it possible to lose belly fat?

The short answer is, Yes! It is possible to do that. Now, is it possible to lose just belly fat alone? No, that is not possible!

All of us want to lose belly fat! And some of us want to lose only belly fat and from nowhere else! Reducing fat from one targeted spot is called ‘spot reduction’ and it is not possible to target and spotreduce fat from the body unless it is through surgical removal of fat tissues. In fact, you lose body fat only in a calorie-deficit diet; and fat from the belly is the last one to go away!

Belly fat is also known as ‘stub-

born fat’ for a reason! Fat is stored in the fat cell (adipocytes) as triglycerides. These triglycerides are released from the fat cells when there is a calorie deficit in our bodies, i.e., when our calorie intake is lesser than the calorie expenditure. This process, also known as Lipolysis, is done with the help of a certain hormone called Catecholamine. Think of it this way – catecholamine is the key that opens the door lock of the fat cells, to take triglycerides out of it. Or in other words, catecholamine (the key) binds with the receptors (door lock) in the fat cells to open them and release fatty acids so that

they can be used for energy

There are 2 types of door locks – one is a fast-responding one (Beta Receptor) and the other is a slowresponding type (Alpha Receptor). The fat around our tummy is the one with the slow-responding alpha receptor variety. And this is PRECISELY the reason it is called stubborn fat. This is in fact, nature’s mechanism to protect the internal reproductive organs. The fat cells seen around the face, neck, upper back, etc are usually the fast-responding type (beta receptor). So, when you start losing body fat, because of a calorie deficit, the fat goes away from

the face & neck first! However, this is also dependent on genetic factors!

You would have noticed that some people have more fat around their arms, thighs, etc.

Anyway, long story short, it is not possible to spot-reduce fat through a healthy diet and exercise. Fat gets taken away because there is a calorie deficit, and when the body does that, it does not necessarily take it from the area you exercise. When you take a bucket of water from a well, do you find a hole there?? No! The water, instead, levels out. In our bodies, it’s nearly the same, but more fa-

vouring the fat reduction around the face and neck in the initial stages. Crunches to lose belly fat is a mistake!

As you do crunches, the muscles of the abdomen (Rectus Abdominis) become stronger. However, the fat deposit over that muscles will go away only by planning your nutrition with the right calorie deficit. Secondly, our spine is not a straight bone; it has curvature and when you lie down and perform crunches, you are pushing your curved spine against the floor and exerting the hip flexor muscles, which run from the

thighs to the lower back (Lumbar region). If your hip flexors are weak, the entire load goes to the spine itself. This action of crunching the abdomen can cause pressure on the spine as you sit all the way up.

Further, the core muscles are a group of muscles that includes the gluteus maximus (hip muscles), obliques (lower side abdomen), Rectus Abdominis (Abs), Latissimus Dorsi (Back-sides) and more. By performing only crunches and thereby overworking only one part of the core is a recipe for asymmetry, overcompensation, and muscle strains & pains.

While doing crunches, it is important to tuck the tailbone (the Sacral region of the spine) and also draw the naval inside and closer to the spine. However, many of those at the beginner level cannot maintain this proper form, causing the lower spine to hyperextend which may cause the discs in your back to bulge, pressing on nerves and causing lower back pain and sciatica.

In short, do not do crunches, especially if you are a beginner. You are not going to lose belly fat by doing crunches, and there is a high chance of hurting your lower spine. We all have 6-pack abs!

In reality, everyone has a beautiful set of abs underneath the fat. The Rectus Abdominis muscle, also known as the ‘abs’, is a paired muscle running vertically on each side of the anterior wall of the human abdomen. By doing exercises such as crunches for the abs, you can make them bigger and stronger, but you will not be able to see them unless you have low body fat!

So, how can you lose belly fat?

One could lose belly fat through a structured and scientific nutrition plan that has a mild calorie deficit. i.e, your intake calories are lesser than the expenditure calories. You can reduce your calorie intake by cutting down on fatty, junk, and fried food and also keeping a watch on the portion size. Including protein in the diet will help you to feel full and satiated and not hungry often. It is also important to make sure that the weight you lose is not muscle tissue. Alongside a proper diet, adequate exercises are also important if you want to become healthy along with losing belly fat. As discussed, make sure it is an overall body exercise that is a good combination of weight training, cardio and yoga. Doing crunches, in anticipation of losing belly fat can cause lower back pain, and IVDP (disc prolapse), and can cause more harm than good!

Dolly Maria

Dolly Maria is founder of THE IGNIST, a training company born out of a noble cause and spirit. She holds a decade long experience being a passionate mentor and entrepreneur.

Effective communication skills help you to understand and be understood by others – a quintessential component in today’s fast competitive world.

The Verbal Illusion!

George Bernard Shaw once said, “The single biggest problem in communication is the illusion that it has taken place”.

Have you ever felt you’re struggling to communicate smoothly with another person? Haven’t you come across situations where your emotions take you for a ride over the logic? Haven’t you felt you wanted yourself or someone else to refine their communication skills? Sometimes you feel you’ve reached the “end of the road” amidst a conversation and find yourself lost on how to move forward with it. Whenever you ask someone to give an example of the most important attribute or skill to have in life, one of the first points that come out is the inevitability of the right ‘Communication Skills’. In this current age where we process an enormously large amount of data, news and information on a daily basis, it becomes a tad bit confusing to internally integrate it from and at the

workplace, society and home. Effective communication skills help you to understand and be understood by others – a quintessential component in today’s fast competitive world.

To be able to leave a lasting positive mark after a fruitful conversation is indeed a talent n gift. Communication skills involve verbal and non-verbal – sharing your ideas with others and also decoding their messages into your own system. Both giving and receiving the messages productively are significant. It involves observing, writing, reading, listening, speaking and even empathising with the other. It could be over the phone, person to person, or via any digital communication device. It is a fact that the more experienced you become, or savvier you get climbing the work ladder, the more versatile you become with smooth interpersonal skills. This can be detrimental also at times – the more experienced you become, sometimes you

tend to overlook the need for unlearning and relearning. In the initial days of your work life, you might have out in more effort into refining and improving yourself and were more conscious about how others perceive you to be. At times when you travel a long journey ahead in life, it might get monotonous or mundane and you might forget to check yourself in the mirror. Your day-to-day life should be like a performance on the stage or in a competition. Whether you are trying to

deliver a convincing sales pitch at a client place, trying to demonstrate a product satisfactorily to a customer, giving a performance review interview, presenting a topic among your team, or talking to a peer or a friend, it is extremely important to imbue your words with the supreme passion to deliver the best out your essence.

Listening is indisputably the most important thing when it comes to becoming an excellent communicator. Unless you ‘understand’ it

right, you won’t be able to reciprocate a response correctly. Practice makes everything perfect and permanent. Whether it be to put in deliberate efforts to listen more carefully to understand what’s conveyed or to make the other end understand what you’re trying to express. If it’s a ‘presentation’, it’s always good to jot points done, make a script, and rehearse it a few times before you present it.

Have you come across situations where you ended up saying

something that you didn’t mean to? Those situations come back haunting you in the latter stages of life. There are also times you freeze without knowing what to say next and there is awkward dead air. Sometimes we see people tend to flaunt themselves by using expressions that really don’t go with their personality. Some expressions give a misleading image of you to others, or they really don’t represent who you really are. It might go really weird for both parties, the speaker and listeners. The key here is to “Observe” yourself keenly. You need to hear how you sound to others, assess and gauge what you really say, and how you come across to others mostly, whether it is in a positive way or negative. Remember, it’s not only your ears and mouth that play the part here but your entire body. As you know, body language plays the most vital role in portraying the picture you’re struggling to draw. Be conscious to have open body language, which is welcoming n accommodating, not closed n intimidating. It’s not really ‘what’ you say that matters, it's ‘how’ you say it! Be so aware of the tone of

your voice. How loud do you come across; Does it really irk the person sitting in front of you? What’s the choice of your words? How much do you extend on appreciating and genuinely complimenting? When you hesitate to participate actively in the communication exchange, you are purposefully letting it fail. In today’s world, everyone is multitasking and always has an alternative to find. So being competitively communicative becomes an unavoidable component of your work life and success. It is indeed a uniquely rare and discerning gift to be able to say the right thing at the right time and the wrong time. To know what to say is one thing, and to enact it correctly is another. Always talk to yourself first in your head, when it’s an important meeting. What you thinketh is what comes out of your mind. You’d want to use different phrases and words in different situations. Hence, rehearse with a repertoire of vocabulary. Once it becomes a habit to express the right words, you’ll find that more of it would flow out effortlessly in time.

Peter Drucker once said that

“The most important thing in communication is to hear what is not being said”. Empathy is the key to having true genuine conversations. Watch and observe the other person for cues they give out. You can master this with practice. To be able to understand the other person accurately is an art. To paraphrase, reciprocate, and to assure the other person that you really got what they’re trying to emote, indeed the moment of truth. That’s where communication becomes victorious. Be open, ask questions, empathise, listen carefully without interrupting, apologize if you interrupt or if there’s a mistake from your side, use kind understanding words or expressions like nodding your head, give solutions, share a related story of yours or one that you know of, suggest alternatives, memorise their name. Observing people whom you think are excellent conversationalists can help you add up a lot to your gamut of excellence. Knowing what to say can make your life so easy at the workplace and in your personal space. “Communication works for those who work at it”!

Carrots for Healthy Glowing Skin and Lustrous Hair

There are countless benefits of carrots for the skin because these dark orange veggies are packed with vitamins and enzymes that are great for our bodies and can also help our skin and hair look better.

This vegetable with an orange colour provides numerous advantages for your skin, hair, and general wellness. Carrots are a great source of vitamins, minerals, antioxidants, and other elements that can help you achieve healthier skin and a more youthful appearance. In addition, they are totally safe to consume raw, making them simpler snack options than more complex skin food dishes. Here are a few advantages of eating carrots for healthier skin and hair.

Relieve Dry Skin

Many factors, particularly in the summer, can contribute to dry skin. The body is deficient in potassium, a vitamin that can cause dry skin. You can solve this by eating more carrots, which keep your skin smooth and moisturised.

Reduces the Risk of Hair Loss

Due to its ability to fortify the roots of the hair, carrots and carrot juice are excellent for addressing problems with hair fall. This occurs as a result of carrots containing numerous essential vitamins and minerals.

A Natural Anti-Aging Remedy

Carrots' vitamin C aids in naturally regenerating collagen in your skin. Antioxidant-rich vitamin A

fights free radicals to stop wrinkles from forming. Vitamin A also delays the appearance of wrinkles.

Assists in Promoting Hair Growth

Carrots provide hair with essential vitamins, making it look shinier, thicker, glossier, longer, and healthier. This helps to stimulate hair growth. Carrots contain vitamin A, which increases sebum production, conditioning the scalp and preventing hair loss. Magnesium, phosphorus, B vitamins, C vitamins, and E vitamins all help the scalp's blood flow. In turn, this encourages the growth of hair.

Prevents Skin Damage From Oxidation

Your skin can be harmed by UV rays and environmental pollutants, which can separate collagen and cause wrinkles and other signs of ageing skin. The benefits of carrots include their antioxidants, which protect your skin from free radical damage. These antioxidants include beta-carotene, alpha-carotene, carotenoids, and cancer prevention agents. Carrots aid in removing toxins from the body and significantly contribute to the skin's defence against irreparable sun damage.

Inflammation and Skin Infection Treatment

Beta-carotene, a form of vitamin A, can be found in carrots. Its antiinflammatory qualities promote tissue regeneration. To speed up the healing process, apply a grated raw carrot to exterior wounds. It prevents the possibility of infection by acting as an antiseptic.

While it is acceptable to consume carrots raw and doing so aids in plaque removal, it is best to prepare them to maximise their nutritional content. To boost the health of your immune system and eyes, cook the carrots to better release their nutrients and make them fat-soluble. Stay Healthy! Stay Beautiful!

One of the most interesting sites to visit in the Caribbean is Havana, the capital of Cuba, which has been at the top of many tourists' bucket lists.

Havana: The Perfect Getaway in Cuba

Cuba is a wonderful country. One of the most interesting sites to visit in the Caribbean is Havana, the capital of Cuba, which has been at the top of many tourists' bucket lists. Havana, which was first known as San Cristóbal de la Habana in 1519, has drawn tourists to explore its vintage vehicles, exciting nightlife, and historic city centres.

On Cuba's northern shore, near the Florida Keys and the Straits of Florida, where the Gulf of Mexico and the Atlantic Ocean converge, is Havana. The bay, which is reached through a small inlet and divides into

three main harbours named Marimelena, Guanabacoa, and Atarés, is where the city largely extends westward and southward. A few kilometres west of the sea, the Almendares River flows through the city from south to north before entering the Straits of Florida.

Climate

Havana's climate is tropical savanna, which shares borders with tropical monsoon and rainforest climates. From 22 °C in January and February to 28 °C in August, the average temperature ranges. Rarely does the temperature fall below 10 °C.

Averaging 1,200 mm per year, rainfall is most abundant in June and October and least abundant from December through April. The south coast of the island is typically where hurricanes land, causing less damage in Havana than elsewhere in the nation.

The Malecón

The 8-kilometer-long Malecón (Avenida de Maceo) is an esplanade and seawall that runs along Havana's sun-drenched coastline. It's a wellliked location for a stroll in the late afternoon as the sun sets over the ageing golden structures that front the water.

This is one of the main activities that the majority of visitors to Havana seek out. The show as a whole leaves you speechless, despite the extravagant, feathery costumes worn by the performers.

A vintage vehicle excursion is among the greatest ways to see the Malecón. You'll also hear the cannon fire from Cabaa Fortress every night at nine o'clock, which used to signal the closing of the city gates but is now only done out of habit.

Plaza del la Revolución

In Havana's Plaza del la Revolución, political rallies are held and well-known Cuban figures like Fidel Castro have addressed the populace. A memorial to José Mart, a renowned poet and philosopher who actively participated in the liberation of his country from the Spanish, dominates the square. The 109-meter tower has a climbable summit, but entrance costs fluctuate frequently.

Numerous governmental structures front Plaza de la Revolución.

The Ministry of the Interior and the Ministry of Communications stand out the most because of their massive steel monuments to Che Guevara and Camilo Cienfuegos that adorn their facades.

Museo Nacional de Bellas Artes

One of the biggest attractions in Havana and a welcome respite from the heat is the air-conditioned Museo Nacional de Bellas Artes. The collection is shown in two different galleries located in two different buildings. Paintings and sculptures from Europe, Latin America, and North America are arranged geographically in the World Art Collection (Arte Universal).

The main attraction at Bellas Arts is its collection of Cuban art. With works dating back to the 17th

century, it is the world's largest collection of Cuban art. Before going downstairs to the post-revolution gallery, start on the upper floor with the pre-revolution paintings.

Old Havana (La Habana Vieja)

La Habana Vieja, which is arguably the most attractive part of the city and the municipality with the second-largest population density in Havana, is a must-see if you're in the neighbourhood. Although many structures are in disrepair, some are beginning to be renovated.

The area is a vibrant maze of winding alleyways, bustling local communities, courtyards, forts, monuments, and churches that make up the throbbing centre of Havana. While you should undoubtedly enjoy yourself while taking a stroll through the old city, watch out for jineteros, local con artists hoping to take advantage of you.

Tropicana Nightclub Show

The Tropicana Nightclub Show is a well-known production staged

in a lush, tropical open-air arena that glistens with bright lights, glitter, and glam and is regarded as one of the hottest cabaret shows in the world. This sensual and salsacharged activity is a must-do while visiting Havana, Cuba.

This is one of the main activities that the majority of visitors to Havana seek out. The show as a whole leaves you speechless, despite the extravagant, feathery costumes worn by the performers.

El Malecon

El Malecon is the best place to get a close-up look at daily life in Havana. El Malecon, which translates to "the pier," is a renovated coastal boardwalk that runs along the north shore of the city and offers stunning views of Havana's famous coastline and architecture.

It is also the unofficial emblem of the city and is frequently shown in movies and on post cards. Since El Malecon is a destination in itself, food and entertainment can be found all along the pier. The sea wall

at sunset is a great place to relax with a box of rum.

Varadero Beach

Cuba's most visited resort is Varadero Beach. Hotels, eateries, and shopping centres overflow onto the front of the 22-kilometre (13-mile) stretch of golden sand and crystalclear waters.

While some of the resorts are unattractive Soviet structures, Hotel Dos Mares is a secluded beach hotel that is quite popular with locals and the ideal site to experience the Caribbean. Although it won't win any awards, it was one of our favourite Cuban experiences.

Dive into Havana’s Beauty

Cuba is a special country. A strong, if somewhat perplexing, sense of national identity was developed during years of political ideology supported by the Soviet Union. A unique site to explore is created when influences from the Soviet Union, the United States, Spain, the Caribbean, and Africa converge

Maruti Suzuki Grand Vitara

Vivek Venugopal is one of India’s top automotive writers with over a decade’s experience in road-testing and reviewing cars.

He is currently the Editor of Quarter Mile magazine and a columnist in several leading magazines and newspapers. He is also a highly sought after consulting engineer and market analyst for many automobile manufacturers.

The Maruti-Toyota collaboration in India has been going strong with the Brezza-Urban Cruiser and BalenoGlanza twins, but now it’s got even stronger with Toyota contributing more into the mix. For one, the new Maruti Grand Vitara and its Toyota Urban Cruiser Hyryder, get Toyota’s highly efficient 1.5 litre hybrid petrol engine. Secondly, unlike the Glanza and Urban Cruiser which were built by Maruti and then supplied to Toyota, this time, it’s Toyota building them at their Bidadi plant near Bangalore.

We drove the Grand Vitara which will be the volume seller of the two. At 4345mm long, this is the longest SUV in its segment. Based on the Suzuki Global C platform which un-

derpins the international Vitara and the S Cross, this one will be sold in many countries from now on. The front end has an imposing and large grille with headlamps on either side and LED DRLs above them. The front overhang is a bit too much and the arches have been squared off to give it a more rugged feel. The wheels are 17 inches, but they look a size smaller. The rear has a long, smoked-effect tail lamp stretched across. Interestingly the hybrid variant has all the chrome bits of the standard car in a smoked dull chrome finish.

Step inside and the Hybrid variant continues to impress even more. The cabin is all black, the dashboard has champagne finish trim and the seats have quilted stitching. The

standard variant gets a black and maroon colour combination with silver trims around. The dashboard design is more Toyota than most Maruti, although we see familiar bits like the 9-inch infotainment screen, buttons, switchgear, steering wheel, etc. The overall finish of the cabin is decent with padded material on the dash and harder plastics restricted to areas you don’t generally touch. The front seats are wide, with good lateral support and decent headroom. They are ventilated although the fans are

audible at full. The rear seats are comfortable with good legroom, and a high enough hip point, but the seat width isn’t as generous. There is a panoramic sunroof with a massive opening where both panes slide backward, but the sunblind used is quite thin and not very effective. Boot space in the hybrid is compromised due to the 0.76kWh lithiumion battery pack, which results in a raised boot floor, limiting cargo space to 255 litres – 100 litres less than the standard petrol version.

The Grand Vitara gets

two engine options – both 1.5 litres in capacity. The standard engine is a four-cylinder with 103bhp that also does duty in a lot of other Marutis. It is available in manual, torque convertor automatic, and all-wheel drive variants. The Grand Vitara you really want is the hybrid version which has a petrol engine, an electric motor, and an e-CVT. The three-cylinder engine has 92bhp and the electric motor is good for another 80bhp, but you’ll be surprised their combined power output is a modest 116bhp. That’s be-

cause the petrol engine makes its power higher up in the rev range and the electric motor is at its strongest when moving off, so it’s like one complements the other. While performance isn’t its strong suit, taking 12.2 seconds to do 0-100kmph, it will deliver over 20kmpl on average.

Start it up in EV mode, and it will drive silently on a gentle throttle for a few kilometers. When the battery is low on charge, the petrol engine starts up and this is when you can tell it’s less refined than the regular K15C variant. Give it sufficient throttle and you can have the car moving smartly with plenty of good midranges with both units propelling the car forward.

Drive it hard and the CVT makes its presence felt, persuading you to be more sedate. It’s in town, the Grand Vitara is more efficient than anything else in its segment.

The Grand Vitara is light and maneuverable in town with good visibility and decent straight-line stability for highways. The suspension has good bump absorption and it’s the non-hybrid model that feels suppler and more compliant. The steering is very direct and has the right amount of weight to it, and the car turns in well with a good grip. We also drove the all-wheel drive variant which with its clever electronics could climb most of the low-grip surfaces we could throw at it.

The Grand Vitara is what the

market needs right now when you have to eventually transition from petrol cars to electric ones. For most people, the prospect of buying an electric car with a limited range before there is a sufficiently large charging network in place is still scary. While rivals use faster-turbocharged engines, the choice of a very efficient hybrid with superior fuel efficiency could be what most people want. Its efficiency comes from running the petrol engine only 5060 percent of the time. It is an electric car that you don’t have to plug in to charge it. Or it’s a petrol car that you only have to fill up half as many times. Either way, it’s easily the one to get in its segment

Thank God

Jaya Jaya Jaya Jaya Hey

Indra Kumar’s fantasy comedy-drama film Thank God is an Indian Hindi movie. Starring Sidharth Malhotra, Rakul Preet Singh, and Ajay Devgn, it is a remake version of the Danish film Sorte Kulgar. After being in an accident and awakening in heaven, a real estate broker is told by God that he must participate in the “Game of Life.” If he succeeds in winning, he will be returned to Earth; however, if he fails, he will be banished to hell. Despite the oversimplified plot and 90s-era setting, the film is entertaining to watch. The movie offers a few messages about getting beyond hardships, being kind, and the value of family, thus it can appeal to people looking for clean entertainment. Although the plot is primarily driven by speech, the addition of flashbacks, run-ins with Yamdoot and apsaras, and “lifelines” breaks up the monotony.

Jaya Jaya Jaya Hey is an Indian Malayalam-language comedy-drama film co-written and directed by Vipin Das. Darshana Rajendran and Basil Joseph play key roles in the movie. Following Muddugauv, Vipin Das creates another film that focuses on women, attempting to illustrate the unpleasant married life of a middle-class lady, where she must adapt and is nevertheless held responsible for everything. In this film, he emphasises that today’s women are not prepared to remain silent while their husbands mistreat them, and he holds up a mirror to the patriarchal hypocrisies of society. Basil Joseph and Darshana both gave excellent performances, and Sudheer Paravoor and Aju Varghese provided strong support. A humorous film with a profound lesson for everyone—young and old.

Jaya

One Piece Film: Red

Doctor G

Kashyap is the director of the Indian comedy-drama Doctor G in Hindi. Rakul Preet Singh, Shefali Shah, and Ayushmann Khurrana all play significant roles. As the only male student in the gynaecology department, Uday Gupta’s hesitation causes turmoil, confusion, humour, and ultimately, a strong sense of solidarity among his female classmates. The movie Doctor G fits Ayushmann Khurrana’s style. Despite being the tale of Uday’s ascent from the depths of patriarchy, Anubhuti doesn’t spare the feelings of her female characters; they too battle stereotypes and preconceptions. The educational film Doctor G aims to inspire its viewers. It’s interesting how, in the final act, every subplot dealing with Dr. Gupta’s negative aspects merged to create an emotionally draining comedy.

Anubhuti

Japanese animated fantasy action-adventure movie One Piece Film: Red is helmed by Goro Taniguchi. It is the fifteenth feature film in the One Piece film series, which is based on the manga series of the same name created by Eiichiro Oda and illustrated by him. Popular singer Uta is known for hiding her identity when performing. It has been said that her voice is “otherworldly.” Uta will now present herself to the public in a live concert for the first time ever. The entire movie revolves around Uta’s character growth and backstory, which serves as its focal point. She serves as the movie’s victim, adversary, and protagonist all at once. The movie delves a little bit deeper into her past with each act, stacking terrible revelation atop catastrophic revelation to redefine her actions in light of the new information. Overall, One Piece Film: Red is a surprisingly insightful and heartfelt film. The movie itself examines issues of free will and suffering while packing a tonne of action and truly amazing music.

Mad Honey

Author : Jodi Picoult and Jennifer Finney Boylan Price : `1,491 (Hardcover)

Mad Honey is a contemporary thriller mystery penned by Jodi Picoult and Jennifer Finney Boylan. When Olivia McAfee learns about her husband’s sinister secrets, her picture-perfect life is devastated. She relocates to her sleepy birthplace in New Hampshire with her teenage son Asher. Olivia is convinced Asher is innocent even though he is the main suspect in the death of Asher’s girlfriend. Asher’s secrets continue to come to light, though, and she starts to question whether he is more like his father than she initially imagined. Character development is a skill that Jodi Picoult and Jennifer Finney Boylan both possess. There is no absolute right or wrong among these people. They included both the more difficult sides of the relationship as well as the beautiful moments while still portraying the abusive relationship.

The First To Die At The End

Author : Adam Silvera Price : `1,657 (Paperback)

The prequel of Adam Silvera’s TikTok phenomenon book, They Both Die at the End, is back. A new programme called Death-Cast claims to be able to foretell your death date. Orion enrols right away after receiving a heart problem diagnosis. Valentino, on the other hand, doesn’t register until his sister has a near-death experience. When Orion and Valentino first cross paths in Times Square, their lives are irrevocably altered by the fact that one of them gets a call from Death-Cast and the other does not. This narrative celebrates the enduring impact that people have on one another and demonstrates that life is always worth living to the fullest. It is told with the celebrated author Adam Silvera’s distinctive bittersweet touch.

The Boys From Biloxi

Author : John Grisham Price : `1,661 (Hardcover)

The Boys From Biloxi is a political mystery thriller written by John Grisham. Keith and Hugh were baseball all-stars and best friends in the 1960s. But as they age, their lives develop in distinct ways. Hugh’s father rises to become the boss of the neighbourhood mob, while Keith’s father becomes a famed prosecutor seeking to clean up Biloxi. In Grisham’s most recent legal thriller, both boys find themselves on opposing sides of the law as they follow in their father’s footsteps. A tale of good vs evil that features both upright lawyers who wish to see justice done and some sinister criminals who commit crimes. With plenty of mob leaders, corruption, turf warfare, courtroom drama, and the quest for justice, Grisham spins a complexly constructed book.

It Starts With Us

Author : Colleen Hoover Price : `1,159 (Paperback)

It Starts with Us follows up where the epilogue for the “captivating, pulse-pounding” bestseller phenomenon It Ends with Us left off, alternating between the perspectives of Lily and Atlas. A girl named Lily, who has recently received her college graduation and is prepared to begin a new chapter in her life, is the protagonist of the book. Soon later, she meets Ryle and falls in love with him right away. However, when Atlas, the first boy she fell for, appears, things become complicated. It demonstrates that “no one delivers an emotional read like Colleen Hoover” by revealing more about Atlas’s history and following Lily as she welcomes a second opportunity at true love while avoiding a jealous ex-husband.