smile tells a story, and dentists help write the most beautiful chapters"
The art and science of dentistry have transformed significantly over the years, blending innovation with precision to offer solutions that enhance not just smiles but lives. Behind these advancements are dedicated professionals who combine their expertise with compassion, making a lasting impact on their patients. Their work goes beyond aesthetics, fostering confidence and promoting overall well-being through exceptional care. In this edition, our cover story highlights one such inspiring figure, Dr. Thomas Nechupadam. An accomplished Orthodontist, Cosmetic/ Aesthetic Dentist, Dental Surgeon, and Implantologist, Dr. Thomas is celebrated for his patient-centred approach and transformative results. At Nechupadam Dental Clinic, he continues to redefine the standards of modern dentistry, offering personalised treatments that reflect his dedication to excellence.
This issue features an insightful piece by V.P. Nandakumar, Managing Director and CEO of Manappuram Finance Limited, as he delves into the implications of the RBI’s December Monetary Policy.
Alongside this exclusive feature, our magazine offers a diverse selection of articles, including segments on beauty, film reviews, book review, motivational insights, and the latest in business trends.
‘To be successful, you have to have your heart in your business, and your business in your heart.’ – Thomas Watson Enjoy Reading!
Zepto Secures $350 Million in Landmark Domestically Funded Round
Quick-commerce leader Zepto has raised $350 million in a funding round led by Motilal Oswal’s Private Wealth division, solidifying its $5 billion valuation. This marks India’s largest 100% domestically funded startup round, with contributions from Indian HNIs, family offices, and financial institutions. The funding boosts Zepto’s domestic ownership to over 35%, reflecting its push to establish itself as a domestically-owned enterprise. Nexus Venture Partners previously held an 18.6% stake, but updated shareholding details remain undisclosed. CEO Aadit Palicha announced plans for another pre-IPO funding round to further enhance domestic ownership ahead of a stock market debut. With a total of $1.35 billion raised in 2024, Zepto has emerged as the highest-funded Indian startup in three years, signalling a shift toward prioritising local investment in the country’s startup ecosystem.
CCI Finds Swiggy and Zomato in Breach of Antitrust Laws
“Every problem is a gift— without problems we would not grow.”
Anthony
Robbins
The Competition Commission of India (CCI) has found food delivery giants Swiggy and Zomato in violation of antitrust laws, citing exclusivity agreements that stifle competition. Zomato allegedly signed contracts with restaurants to lower commissions in exchange for exclusivity, while Swiggy offered accelerated business growth to exclusive partners and threatened lower rankings for non-compliance with price parity. Initiated in 2022 after a complaint from the National Restaurant Association of India (NRAI), the probe also found Zomato imposing price and discount controls on restaurant partners. While Swiggy discontinued its “Swiggy Exclusive” programme in 2023, it plans to launch “Swiggy Grow” targeting non-metro areas. With findings shared in March 2024, both companies may contest the conclusions. The investigation adds regulatory risks for Swiggy as it prepares for its IPO, potentially leading to significant fines.
Ritesh Agarwal to Invest `550 Crore in Oyo Amid Global Expansion
Oyo’s founder and CEO Ritesh Agarwal plans to personally invest `550 crore in the company, raising his stake from 30% to 32% by acquiring over 12.9 crore shares at `42.60 each. The move, discussed at an EGM on December 9, 2024, valued Oyo at nearly `32,000 crore, representing a 45% premium over Agarwal's previous purchase in August. Oyo continues its global expansion with key acquisitions, including USbased Motel 6 and Studio 6 for $525 million in September, and plans to add 250 hotels in the US in 2024. Financially, Oyo achieved its first profit of `229 crore in FY 2023-24 and posted a `291 crore net profit in Q2 2024, up from a `91 crore loss the previous year, with revenue rising 12% to `1,578 crore.
ED Raids Ex-Promoters of Kwality Ltd in `1,400 Crore Bank Fraud Case
“Play by the rules, but be ferocious.”
Phil
Knight
The Enforcement Directorate (ED) conducted searches at multiple locations in Delhi and nearby areas in connection with an alleged `1,400 crore bank fraud and money laundering case involving the former promoters of Kwality Ltd. The raids targeted premises linked to the company’s ex-directors and associates, including Sanjay Dhingra, Siddhant Gupta, and Arun Srivastava, under the Prevention of Money Laundering Act (PMLA). The case originates from a 2020 CBI FIR accusing Kwality Ltd of cheating a 10-bank consortium led by Bank of India through inflated financial statements and diversion of loan funds. Once a major dairy company, Kwality Ltd diversified into milk-based products before liquidation. Authorities are examining seized evidence to trace the misused funds as investigations continue into the financial irregularities.
ED Summons Flipkart, Amazon Executives in Foreign Investment Probe
India’s Enforcement Directorate (ED) is summoning executives from Flipkart and Amazon amid an investigation into alleged violations of foreign investment laws. This follows raids on sellers linked to the e-commerce giants, with evidence suggesting breaches of regulations prohibiting foreign platforms from directly controlling inventory. At least two Amazon and four Flipkart sellers were raided, and seized documents are under review. The investigation aligns with prior antitrust findings accusing both companies of favouring select sellers, raising concerns about anti-competitive practices. The scrutiny highlights regulatory challenges in India’s $70 billion e-commerce market, where compliance with foreign direct investment rules is contentious. Alongside Flipkart and Amazon, food delivery platforms Zomato and Swiggy also face similar allegations, reflecting intensified regulatory oversight across the digital commerce sector.
India to Impose Rs 7,300 Crore Penalties on Automakers for Emission Norm Violations
“Start where you are. Use what you have. Do what you can.”
Arthur Ashe
The Indian government has identified eight automobile manufacturers, including Hyundai, Kia, Mahindra, and Honda, for violating fleet emission norms in FY 2022-23, with penalties potentially totalling Rs 7,300 crore. Hyundai faces the largest fine of over Rs 2,800 crore, followed by Mahindra at Rs 1,800 crore and Kia at Rs 1,300 crore. The violations occurred under the Bureau of Energy Efficiency’s stricter Corporate Average Fuel Efficiency (CAFE) norms, which limit fuel consumption and carbon dioxide emissions. Despite the enhanced penalty structure being introduced in January 2023, it is being applied retroactively for the entire fiscal year, a move that has sparked opposition from automakers. Penalties, ranging from Rs 25,000 to Rs 50,000 per non-compliant vehicle, will be imposed based on sales of non-compliant vehicles.
eVTOL Industry Faces Financial and Technical Turbulence
The electric vertical take-off and landing (eVTOL) sector faces setbacks as leading innovators grapple with funding and technical challenges. Germany’s Volocopter missed its target to launch the VoloCity air taxi at the Paris Olympics and now depends on a potential $95 million investment from China’s Geely, potentially shifting production to China. Fellow German company Lilium has entered insolvency proceedings after failing to secure critical funding. In the UK, Vertical Aerospace has made strides with its VX4 aircraft but faced financial instability, resulting in a $50 million rescue investment by Mudrick Capital, which now holds a 70% stake. Airbus’s CityAirbus NextGen remains stable due to ample resources. Despite optimism, high operational costs and profitability concerns challenge the sector's commercial viability, delaying its transformative promise.
Shell Wins Appeal in Landmark Carbon Emissions Case
Shell has overturned a 2021 Dutch court ruling that mandated 45% carbon emissions cut, with The Hague Court of Appeal determining the company lacks a specific “social standard of care” to meet such targets. While acknowledging Shell’s general obligation to limit environmental harm, the court argued that setting precise emission goals was the responsibility of policymakers, not individual corporations. This decision, issued during global climate talks in Azerbaijan, highlights the ongoing tension between corporate accountability and environmental commitments. The original ruling, brought by Friends of the Earth Netherlands and 17,000 citizens, sought to align Shell’s actions with the Paris Agreement. While Shell defended its climate strategies, Friends of the Earth plans to appeal to the Supreme Court, potentially shaping corporate climate responsibilities worldwide.
Conor McGregor Faces High Court Rape Accusation
Irish MMA star Conor McGregor is accused of raping Nikita Hand in a Dublin hotel penthouse in December 2018, with Hand seeking civil damages in a High Court case. Hand alleges McGregor and James Lawrence sexually assaulted her after inviting her to a party following a Christmas gathering. She claims McGregor pinned her down despite her resistance, causing severe bruising and injuries, corroborated by a gynaecologist’s testimony. McGregor’s defence denies the allegations, arguing that the encounter involved consensual "rough sex" and accuses Hand of attempting extortion. The defence also highlights her delay in reporting the incident. Hand’s lawyer counters, emphasising her pursuit of justice for the trauma endured. The high-profile case is expected to continue for two weeks, intensifying public scrutiny of McGregor.
French Government Faces Crisis Over Controversial Budget
French Prime Minister Michel Barnier’s government risks collapse after invoking Article 49.3 to pass a €60 billion budget without parliamentary approval, sparking outrage across the political spectrum. The budget, aimed at reducing France’s deficit through tax hikes and spending cuts, prompted no-confidence motions from both France Unbowed (LFI) and Marine Le Pen’s National Rally (RN). Barnier, appointed by President Macron to stabilise the government after a hung parliament, defended his controversial move, citing responsibility amid political gridlock. Despite concessions like scrapping an electricity tax hike, critics remain unconvinced, with LFI leader Mathilde Panot denouncing “political chaos” and Le Pen asserting public frustration.
Dr Thomas Nechupadam: Experiments With ‘Tooth’ & Entrepreneurship
Dr Thomas Nechupadam is a pioneer in aesthetic and cosmetic dentistry, an innovative entrepreneur, and an influential mentor. As the head of Dr Nechupadam Dental Clinic in Kochi, he excels in orthodontics, dentofacial orthopaedics, and implantology while spearheading eco-friendly startups like Enerz and ECDentistry. Balancing his professional and entrepreneurial pursuits with family and community leadership, Dr Thomas is redefining excellence in multiple fields.
Amender of countless smiles, an ace entrepreneur, and an upcoming author, Dr Thomas Nechupadam, who is a maven in aesthetic and cosmetic dentistry, wears many hats with ease. He is also winning smiles of awe in entrepreneurship, in grooming beauty queens for national pageants, and in exploring avenues of innovation, which include the world of letters.
A Chip Off the Old Block
Dr Thomas is the illustrious son of Dr K T Paulose, a dental surgeon par excellence who is the torchbearer of the Nechupadam brand. All his three siblings are dental surgeons who are following in the footsteps of their dad. While his father is based in Kolenchery, Dr Thomas runs the Dr Nechupadam Dental Clinic in
Marine Drive, Kochi, where he dons the roles of Appearance Expert, Orthodontist, Dentofacial Orthopaedician, and Implantologist. He bagged his dental degree from Mangalore University in 2000 and did his master's in Orthodontics from Rajiv Gandhi University in Bengaluru. Dr Thomas also underwent endodontic training under Dr Omar Zidan of Minnesota University in the United States.
The Smiling Entrepreneur
Although Dr Thomas mends crooked teeth and corrects smiles, he nurtures a passion for entrepreneurship thanks to his zest for innovation. However, his entrepreneurial journey was never devoid of twists and turns. He has endured the painful process of learning, unlearning, and relearning to master the art of
taking business along with his profession. His diversification drive has fetched him many feathers for his cap.
Mission Startups
He has invested time and dimes in numerous sustainable eco-friendly startups like Enerz, EcDenntistry, Payspoon, Learnstroke, Pet'M and many more. He is an advisor and mentor for startups to fend the initial bootstrap time efficiently. Interestingly, his clinic has a welldecorated meeting room that is effectively used for startup pitches, investor meetings, and reviews. The companies that come under his purview are diverse--from fintech like Payspoon and AI-based Dental software ECDentistry to millet-based pet food Pet'M and solar-powered transport system in Enerz.
Dr Thomas Nechupadam is a familiar presence on TV Channels like Asianet, Kairali TV, and Jaihind to name a few. He appears before the camera to educate the public on dentistry and oral hygiene.
Perhaps, Dr Thomas could be one of the few doctors who are closely associated with beauty pageants. With the same ease with which he mends broken teeth and handles implants, he can handle grooming sessions for beauty contest participants.
ECDentistry & Enerz
This application is an effort of two brilliant youngsters Dr Ajai and Dr Prince mentored by Dr Thomas to build a learning platform for dental students and dentists alike. The power of Artificial Intelligence is used to simplify learning the different subjects of dentistry in an interactive and fun way. On the other hand, Enerz is an ambitious project to harness solar power to propel future transportation in a smart secure, and reliable way.
Maybe the fact that he hails from
Kolenchery could be one of the reasons behind his entrepreneurial pursuit as the hamlet is known for its contractors, industrialists, and business houses. The business acumen and the quest for new horizons have always taken him to numerous business ventures he has founded, cofounded or catalysed. Dr Thomas and his better half, Dr Nithia Sara Thomas, made their mark on corporate grooming, appearance facelifts, and organic farming in the entrepreneurial journey.
Pageant Groomer and
Judge
Perhaps, Dr Thomas could be one of the few doctors who are closely associated with beauty pageants. With the same ease with each he mends broken teeth and handles implants, he can handle grooming sessions for beauty contest participants. He teaches them how to smile in the right way to win hearts, and the correct manner to pose for shutterbugs. An expert in adult orthodontics and clear aligner therapy, Dr Thomas also grooms the contestants on how their facial appearance should
be while sashaying on the ramp and what accessories to pick and choose. He has been the groomer for various national pageants since 2011 and served as the director of the Kerala Chamber of Commerce and Industry. Dr Thomas was also the sub-title committee chairman of beauty contests like Miss Queen of India, Miss South India, and Miss Asia. He used to put his judging skills to good use during the Miss Beautiful Smile category to select the contestant with the best ravishing smile. He also actively supports Pegasus Events and supports the cause of excellence in fashion.
The Media-Savvy Doctor
Dr Thomas Nechupadam is a familiar presence on TV Channels like Asianet, Kairali TV, and Jaihind to name a few. He appears before the camera to educate the public
on dentistry and oral hygiene. His idea is to reposition dental treatment as a tool to save and beautify natural teeth rather than to replace them. When the social media revolution gained momentum, he shifted his focus in 2010 to online platforms such as YouTube, Facebook, and Instagram. He harnesses the power of social media to publish videos to educate people on advanced dental care and various treatment modalities. His Palludoctor Instagram page has 92.8k followers. He also offers dental insights through his Wikidontist channel on YouTube.
Foraying Into the World of Letters
In spite of his busy schedule, Dr Thomas finds time to pen blogs, articles for newspapers, and posts for social media platforms. Determined to explore the world
Although Dr Thomas mends crooked teeth and corrects smiles, he nurtures a passion for entrepreneurship thanks to his zest for innovation. However, his entrepreneurial journey was never devoid of twists and turns. He has endured the painful process of learning, unlearning, and relearning to master the art of taking business along with his profession.
of letters in a profound manner, he is also penning down excerpts from his professional life to enlighten readers, and provide oral care tips and diverse options for treatment. His book entitled "My Experiments with Tooth" will hit the stands soon.
Family
Dr Thomas is the eldest son of Dr Paulose, who was the first private practicing Orthodontist in Kerala and the founder of the Nechupadam Dental Clinic way back in 1965. His pillar of strength, Dr Nithia, is the Chief Dental Surgeon at Dr Nechupadam Dental Clinic at Marine Drive. The power couple is blessed with three children—Nissi, Nidhi, and Noah who are poised to take forward the illustrious legacy of the Nechupadam family.
Keeping Alive the Networking Spirit
Dr Thomas Nechupadam has proven his mettle in diverse networking platforms like the Kerala Chamber of Commerce and Industry, Young Indians, Indo-American Chamber of Commerce and many other business organisations. He is also a member of the Executive Committee of MOSC Medical College and Hospital in Kolenchery. He is on a journey of entrepreneurial excellence through collaboration and development
Shri V.P.Nandakumar MD & CEO Manappuram Finance Ltd
The cut in CRR by injecting additional liquidity of Rs 1.16 lakh crore will help banks increase credit growth and also improve their profitability by augmenting interest income whether it is deployed in credit or government securities.
RBI December Monetary Policy-Implications
At the outset, the Governor stated that the policy announcements have been made taking into account both growth and inflation dynamics. Accordingly though the repo rate has been kept unchanged and the policy stance remains neutral a 50 bps CRR cut injects liquidity and minimizes the growth sacrifice the economy has to bear. Additional measures like the hike in collateral free limit for agri loans will also be growth supportive while the increase in overall ceiling rates for FCNR(B) deposits are intended to ensure stability in Rupee exchange rate. Major takeaways
• In the fifth meeting of this fiscal, repo rate has been kept unchanged (6.5%) with a 4:2 majority, though some sections had expected a 25 bps cut keep-
ing in view the growth sacrifice experienced in Q2 of FY25.
• The stance on liquidity has been unchanged at ‘neutral’ (same as the October policy) and to remain unambiguously focused on inflation aligning with the target while supporting growth.
• Real GDP growth forecast for FY25 has been revised downwards significantly from 7.2% to 6.6% and CPI inflation forecast revised upwards from 4.5% to 4.8%. The downward growth revision for the full fiscal reflects the impact of lower than expected GDP growth of 5.4% in Q2 due to subdued industrial activity and current geo political realities.
• The MPC stressed that a broad based cooling of inflation is in sight, due to comfortable kharif and rabi harvest expecta-
tions and higher reservoir levels. However, recent upsides in agri commodity prices and likelihood of adverse weather events warrant caution due to which full year inflation outlook has been revised upwards by 30 bps to 4.8%
Liquidity measures
• Liquidity is in surplus mode as gov-
ernment spending has resumed. The surplus for October-November was Rs 1.5 lakh crore, higher than Rs 1.3 lakh crore in August-September. However, in anticipation of a possible deficit in systemic liquidity due to GST flows and capital outflows, CRR has been reduced by 50 bps in 2 tranches of 25 bps each to 4%. This is expected to infuse an additional liquidity of Rs 1.16 lakh crore into the system. This can be best viewed as a growth supportive measure.
• The ceiling on FCNR(B) rates for 1 year to 3 yr maturity and 3 to 5 yr maturity has been increased from overnight alternative reference rate
+ 400 bps and 500 bps respectively as against the spreads of 250 bps and 350 bps at present. This is in the backdrop of increased capital outflows. RBI has also reiterated the resolve to conduct fine-tuning operations by way of Variable rate repo and reverse repo operations.
Regulatory measures
• Expanding the reach of FXRetail Platform through Linkages with Bharat
Connect
Impact: The FX-Retail platform, which was launched in 2019, is now proposed to be linked with the Bharat Connect platform of NPCI. This would enable
users to transact on the FX-Retail platform through mobile apps of banks and non-bank payment system providers. This will expand the reach of FX-Retail platform, enhance user experience and promote fairness and transparency in pricing.
• Introduction of the Secured Overnight Rupee Rate (SORR) – a Benchmark based on the Secured Money Market
Impact: This benchmark is based on all secured money market transactions –overnight market repo as well as TREPS. Currently, the benchmark available is MIBOR.
The SORR will be calculated from trades executed during the first three hours in the market repo and TREP (Tri Party Repo) segments. TREPS and market repo accounting for 98 per cent of overnight money markets is a more robust measure of overnight funding rates and better suited as a benchmark for interest rate derivatives for hedging purposes. Moreover, internationally loan pricing is done by benchmarking to interbank rates and not to policy rates as is practiced in india where banks link their loans to repo rate.
• Collateral-free Agriculture Loan – Enhancement of Limit
Impact: The limit for collateral-free agriculture loans was last revised in 2019. Taking into account the rise in agricultural input costs and overall inflation, it has been decided to increase the limit for collateral-free agriculture loans from `1.6 lakh to `2 lakh per borrower. This will further enhance credit availability for small and marginal farmers
• Scope of pre-sanctioned Credit Lines through UPI Extending to Small Finance banks apart from scheduled commercial banks which will augment financial inclu-
sion.
• RBI to deploy AI solutions to identify mule accounts which will minimize digital frauds. Overall impact
1. The cut in CRR by injecting additional liquidity of Rs 1.16 lakh crore will help banks increase credit growth and also improve their profitability by augmenting interest income whether it is deployed in credit or government securities. This will also reduce money market rates and indirectly achieve the effect of a rate cut without an explicit rate cut. The growth sacrifice suffered by the economy will be lower. Moreover, this will also compensate for the likely liquidity outflow in the last quarter due to advance tax and GST flows in addition to greater liquidity needs for the banking system in view of last quarter conventionally being a busy season.
Depending on how banks utilize these funds, their profitability can increase between Rs 2210 Crore to Rs 3400 crore for the remainder of the fiscal year from Dec 14 which is the effective date of implementation of the CRR cut. This will also have a soothing effect on bond yields which will improve mark to market provisions and net profits
of banks. The higher profitability will contribute towards net worth of banks and their capitalization levels will improve.
Deposit crunch for banks will ease and cost of deposits are expected come down which is margin positive for banks. There is a possibility for bank lending rates to come down due to this move. RBI has restored the pre pandemic CRR provision through this measure
2. The hike in interest rate cap on FCNR (B) deposits might aid incremental NRI flows and boost forex reserves incrementally which will augment the war chest for fx intervention and INR stabilization when volatile policies of the new US dispensation leads to high capital outflows.
3. With a real GDP forecast of 6.6% for FY 2025 and a GDP deflator of 3%, nominal GDP is expected to be 9.5%. Bank deposit growth of 11-12% seen presently is thus perfectly in line with nominal GDP growth and fears of slowdown in deposit growth is largely unfounded.
Through this policy RBI has struck a fine balance between price stability, inflation management and regulatory initiatives
Rajesh Nair Partner, Ernst & Young LLP
Reviving the manufacturing sector in Kerala requires a multifaceted approach that harnesses the state’s unique strengths while addressing its inherent challenges. With its educated workforce, strategic geographic location, and rich cultural heritage, Kerala possesses significant potential for manufacturing.
The Multifaceted Approach To Reviving Kerala’s Manufacturing Sector
The manufacturing sector serves as a cornerstone for industrial development in any geography, contributing significantly to economic growth, employment, and technological advancement. Its importance cannot be overstated, as it plays a crucial role in shaping the foundation of a nation's economy and its global competitiveness.
Firstly, the manufacturing sector is integral to economic growth. It transforms raw materials into finished goods, thereby adding value to the economy. This process not only generates a substantial contribution to the Gross Domestic Product (GDP) but also stimulates other sectors, such as services and logistics. When manufacturing thrives, it creates a ripple effect, enhancing de-
mand for transportation, warehousing, and retail services.
Moreover, manufacturing is a significant source of employment. It provides jobs for millions of individuals, ranging from unskilled labour to highly skilled positions. This diversity in job opportunities helps to reduce unemployment rates and stabilise the workforce. Additionally, manufacturing jobs often offer higher wages compared to other sectors, contributing to improved living standards and economic stability for families. In regions with robust manufacturing sectors, one can observe the emergence of vibrant communities, driven by the economic security that such employment provides.
Furthermore, the manufacturing sector is at the forefront of technological innovation. Many manufac-
turers invest heavily in research and development to enhance productivity and efficiency. This commitment to innovation not only leads to better products but also fosters the development of new technologies that can be applied across various industries. For instance, advancements in automation and artificial intelligence within manufacturing are influencing practices in sectors such as healthcare, telecommunications, and agriculture. As such, a strong manufacturing base can serve as a catalyst for broader technological progress.
Another critical aspect of the manufacturing sector is its capacity to attract foreign investment. Nations with a well-established manufacturing industry tend to be more appealing to foreign investors, as
they offer a conducive environment for producing goods efficiently. Such investments often lead to the creation of joint ventures, technology transfer, and increased exports, further bolstering the economy. Foreign Direct Investment (FDI) in manufacturing can also lead to the development of local suppliers and ancillary businesses, thereby enhancing the overall industrial ecosystem.
In addition to its economic benefits, the manufacturing sector contributes to regional development and infrastructure improvement. As industries grow, there is often a corresponding need for better transportation networks, utilities, and communication systems. This development can lead to improved
quality of life for residents and make the region more attractive for further investment and development.
The manufacturing sector is essential to the industrial development of any geography. Its role in driving economic growth, providing employment, fostering innovation, attracting investment, and enhancing regional development underscores its significance. For nations aspiring to achieve sustainable development and global competitiveness, nurturing and investing in the manufacturing sector will remain a vital strategy. The future of numerous geographies hinges on their ability to cultivate and sustain a vibrant manufacturing industry, which in turn, will empower them to thrive in an increasingly
interconnected world.
Reviving the manufacturing sector in Kerala requires a multifaceted approach that harnesses the state’s unique strengths while addressing its inherent challenges. With its educated workforce, strategic geographic location, and rich cultural heritage, Kerala possesses significant potential for manufacturing. However, to fully realise this potential, a comprehensive strategy is essential, focusing on policy reform, infrastructure development, skill enhancement, and fostering innovation. Firstly, policy reform is crucial to creating a conducive environment for manufacturing. The government must review and enhance existing policies to eliminate bureau-
cratic hurdles that hinder industrial growth. Streamlining the regulatory framework can attract domestic and foreign investment, thereby stimulating the sector. Incentives such as tax breaks, subsidies, and grants should be introduced to encourage both new and established businesses to invest in manufacturing activities within the state. Emphasising a 'Make in Kerala' initiative could foster regional pride and galvanise local entrepreneurs.
Infrastructure development is another critical component for revitalising the manufacturing sector in Kerala. Suitable industrial parks equipped with necessary amenities, such as water supply, power, and waste management facilities, must
be established in various regions. The state’s transport infrastructure, including roads, ports, and railways, should be improved to facilitate the easy movement of goods and services. Upgrading logistics capabilities will enhance supply chain efficiency and reduce production costs, making Kerala a more attractive destination for manufacturing.
Moreover, there is a pressing need for skill enhancement to meet the evolving demands of the manufacturing industry. The state must invest in vocational training and skills development programmes that align with the current and future needs of the sector. Collaborations between educational institutions and industries can ensure that
graduates possess relevant skills and competencies. Initiatives such as internships, apprenticeships, and onthe-job training should be promoted to bridge the gap between education and practical application. By fostering a skilled workforce, Kerala can enhance productivity and competitiveness in the manufacturing sector.
Another critical aspect of reviving manufacturing in Kerala is fostering innovation and the adoption of technology. The manufacturing landscape is evolving rapidly, driven by advancements in automation, digitalisation, and sustainable practices. Encouraging research and development (R&D) through partnerships between government,
academia, and the industry is vital. Establishing innovation hubs and incubators can stimulate new ideas and support start-ups focused on manufacturing technologies. Emphasising sustainable practices, such as green manufacturing and waste minimisation, will not only attract environmentally conscious investors but also align with global trends in sustainability.
Additionally, leveraging the state's traditional strengths can aid in reviving the manufacturing sector. Kerala has a rich history in sectors such as coir production, cashew processing, and handloom weaving. Focused efforts to modernise these industries through technology integration and marketing strategies can
significantly boost their competitiveness. Promoting handicrafts and traditional products internationally can create niche markets, attracting consumers interested in artisan goods.
Finally, creating a conducive ecosystem for entrepreneurship is essential. The state should encourage start-ups in the manufacturing sector by providing access to finance, mentorship, and business development support. Establishing a network of angel investors and venture capitalists can facilitate the funding of innovative manufacturing ventures. Furthermore, organising trade fairs and exhibitions can showcase local products and create opportunities for networking and collaboration among manufacturers.
In a nutshell, reviving the manufacturing sector in Kerala necessitates a comprehensive and coordinated effort encompassing policy reform, infrastructure development, skill enhancement, innovation, and support for traditional industries. By creating an enabling environment that encourages investment and entrepreneurship, Kerala can harness its strengths and overcome its challenges. A revitalised manufacturing sector will not only boost economic growth but also enhance employment opportunities and improve the overall quality of life for its residents. Through strategic investments and collaborative efforts, Kerala can emerge as a vibrant manufacturing hub in the region
Manappuram Unique Times Conclave 2024: Shaping the Digital Era in Business
The Manappuram Unique Times Conclave 2024, hosted at Kochi, was a landmark event that brought together industry stalwarts and visionaries to explore the compelling theme, “The Impact of Digital Media on Modern Business.” Organised by Pegasus under the leadership of Dr Ajit Ravi, the conclave provided a robust platform for thought-provoking discussions on how digital media was reshaping the business landscape.
The event featured an illustrious panel of speakers from diverse industries, each bringing a wealth of experience and insights. V P Nandakumar, the Managing Director and CEO of Manappuram Finance Ltd, was a key figure on the panel, joined by Mayura Shreyams Kumar, Director of Digital Business at Mathrubhumi Printing and Publishing Company Ltd. Dr Hafeez Rahman, Chairman of the Sunrise Group of Hospitals, and Dr Fathima Nilufer Sheriff, Founder and CEO of Therefore I’m, added further
depth to the dialogue.
Also contributing to the discussion were Deepak L Aswani, Chairman and Managing Director of the Aswani Lachmandas Group; Sajeev Nair, a serial entrepreneur and transformation coach; and Aishwarya Nandilath, Director of Nandilath G Mart. Together, the panellists embodied the diverse sectors being reshaped by the advent of digital media, ranging from finance and healthcare to retail and beyond.
The session was expertly moderated by Dr K A Kuriachan, former District Governor of Rotary International District 3200 and an internationally recognised corporate trainer. His facilitation ensured a smooth flow of conversation, guiding the panellists through various aspects of digital media’s influence on business strategies, operations, and consumer interactions.
While the specifics of each speaker’s contributions remained unique to the discussion, the collective exchange offered valuable insights into the dynamic relationship
between digital tools and modern businesses. From enhanced brand visibility and customer engagement to operational innovations, the conclave highlighted how digital platforms were no longer optional but essential for survival and growth in today’s marketplace.
The event was marked by active participation from an engaged audience, keen to learn and adapt to these evolving trends. Organised by Pegasus, the conclave was a testament to the company’s commitment to fostering meaningful conversations on contemporary challenges and opportunities.
The Manappuram Unique Times Conclave 2024 successfully bridged the gap between thought leadership and actionable insights, leaving participants with a deeper appreciation for the role of digital media in shaping the future of business. As the discussions ended, one thing became clear: the digital age is here, and businesses that embrace it are poised to lead the charge
Empowering Beauty Beyond Borders: Miss Asia Global 2024
Beauty pageants and the world of fashion and modelling have evolved into platforms that celebrate not only physical appearance but also intelligence, personality, and talent. The Miss Asia Global 2024 pageant, held at the Gokulam Convention Centre in Kochi, India, was a remarkable celebration of beauty, talent, and cultural diversity. Tamanna Bharat from India was crowned Miss Asia Global 2024, marking a major milestone in her career. The event, which emphasised talent and personality over traditional beauty standards, featured contestants from 18 countries, each showcasing their unique qualities. Organised by
Pegasus Global Pvt Ltd and led by Dr Ajit Ravi, the pageant stood out for its focus on holistic beauty, highlighting intelligence, skill, and character, and by doing away with the conventional bikini round.
Tamanna, with her grace and poise, emerged as the winner of the prestigious title. The crowning moment took place with Sajan Varghese, the CMD of SAJ Group Hotels & Resorts, who presented her with the tiara. Along with the winner, Tereza Zakova from the Czech Republic was crowned the First Runner-Up by Mini Sajan, CEO of SAJ Group, while Christine Glory Balboa from the Philippines earned the title of Second Runner-Up and
was crowned by Kanika Kapur, former Miss Asia 2015. The Third Runner-Up crown went to Vitoria Gale Amorim Pedro Da Silva from Portugal and it was handed over by Preethi Parakkat, MD of Parakkat Jewels, rounding off the top honours for the evening.
The event also celebrated the achievements of various contestants through a series of subtitles, recognising specific talents and qualities. India proudly claimed the title of Miss Asia Global Solidarity, while Indonesia shone with two awards: Miss Asia Global Fashionista and Miss Asia Global Sensational. Japan showcased exceptional skill and earned the Miss Asia Global Talent
title, with the Philippines taking home Miss Asia Global Diligent. Portugal demonstrated its grace and inspiration, securing both Miss Asia Global Inspiring and Miss Asia Global Vivacious. Meanwhile, Czech Republic dazzled on the runway to win Miss Asia Global Ramp Walk, and Taiwan charmed everyone as Miss Asia Global Adorable. Malaysia's cultural flair earned the title of Miss Asia Global National Costume, and Israel radiated brilliance to win the Miss Asia Global Shining Star award. Each subtitle celebrated different aspects of the contestants’ personalities and talents, making the event a true representation of global beauty.
The judging panel for Miss
Asia Global 2024 included some of the most respected names in the fashion, entertainment, and wellness industries. The panel featured Lara Vitoria Gama De Oliveira E Silva (Model & Pageant Winner, Brazil), Dr Fong Toh Jeng (CEO and Founder, UR Klinik, Malaysia), Meghna Alam (Model & Actress, Bangladesh), Kanika Kapur (Model & Actress, India) and Rita Mathen (Owner, Pro Nails Studio, Russia). Their diverse expertise ensured the contestants were judged fairly on various criteria such as talent, stage presence, and personality.
The pageant was not just a beauty competition; it was a celebration of the contestants' diverse
cultures, backgrounds, and skills. The 18 contestants, Jesrin Hossain Toma (Bangladesh), Carlette Anna Barbara (Belgium), Kawane Bueno (Brazil), Tereza Zakova (Czech Republic), Jade Morcrette (France), Tamanna Bharat (India), Raden Ayu Belva Elora Nuro Iryadi (Indonesia), Michal Hana Iofedov (Israel), Mizuki Kase (Japan), Vanessa Cruez Aloysious Cruez (Malaysia), Roshnee Priyadarshi Dowlut (Mauritius), Pan La Yaung (Myanmar), Christine Glory Balboa (Philippines), Vitoria Gale Amorim Pedro Da Silva (Portugal), Daria Ianicheva (Russia), Miljana Mitov (Serbia), Sofia Pavlikova (Slovakia) and Li Chih-Yi (Taiwan), showcased their national costumes,
talents, and individual stories. The international representation emphasised the event’s commitment to promoting cultural exchange and diversity, making it more than just a contest for a crown.
The evening was made possible with the support of several partners. SAJ Group Hotels & Resorts and Alcazar Watches were the main partners, with additional support from Manappuram Finance Ltd, Green Media, Parakkat Resorts, VIBE, and DQUE Watches. Other co-partners included Kalpana International,
FICF, Unique Times, Aiswaria Advertisements, Padikkal Travels Private Ltd, Image Factory, St Joseph Hospital Trust, VeeKayVees Caterers, Akshay Inco, and JD Institute of Fashion Technology. These partners played an integral role in making the pageant a grand success, contributing to everything from event management and logistics to styling, jewellery, and promotions.
Under the leadership of Dr Ajit Ravi and Pegasus Global Pvt Ltd, the Miss Asia Global competition continues to set the standard for
world-class events that celebrate intelligence, personality, and cultural understanding, rather than just physical appearance. As Tamanna begins her journey as Miss Asia Global 2024, she joins a prestigious group of winners who have used their platforms to inspire and empower others. This year’s event focussed on talent and cultural values and it was not just a competition but a celebration of global unity, showcasing the strength, resilience, and beauty of women across the world
From Dreams to Dynasties: The Story of Veekay Group’s Rise
To be a world-class leader in businesses that enrich lives and contribute to nations by building sustainable infrastructure, creating long-term value, and fostering innovation.
What began in the 1980s as a modest entrepreneurial venture by a determined man, Naduvile Valamkottil Shamsu, has transformed into a multi-industry empire known as Veekay Group today. Rooted in the values of integrity and innovation, the journey of this family-run enterprise is a testament to vision, perseverance, and the relentless pursuit of excellence. Sowing the Seeds of a Dream
Born into an ordinary family in Kochi, Shamsu envisioned a future beyond the constraints of his circumstances. With sheer determination and meticulous planning, he laid the foundation for the Veekay Group in the 1980s. Starting with small businesses, Shamsu’s ventures quickly gained a reputation for quality and trust. His unwavering commitment and forward-thinking approach enabled the group to evolve steadily, paving the way for remarkable growth.
Legacy of Leadership
Shamsu's leadership was defined by his ability to adapt to changing times while staying rooted in traditional values. Recognising the power of education and innovation, he ensured that his children inherited
not just his business but also his entrepreneurial spirit. His eldest son, N.S. Ajas, stepped into the family business with a passion to build on his father’s legacy and take it beyond the horizon.
The Beginning of a New Era
In 2005, 21-year-old Ajas took the helm and launched Veekay Fuels in collaboration with Bharat Petroleum, marking the group’s entry into petroleum distribution. This bold move set the tone for Veekay Group’s expansion. By 2008, they ventured into retail with Veekay Mart, a hypermarket chain that quickly became synonymous with convenience and affordability.
Under Ajas's visionary leadership, Veekay Group diversified into infrastructure, real estate, healthcare, education, and more. Each venture was guided by a commitment to sustainability and societal impact, reshaping industries and improving the quality of life for countless individuals.
Expanding Horizons
In 2015, Veekay Group ventured into commercial real estate with the N.K.S. Commercial Tower, followed by sustainable villa projects under Veekay Builders & Developers. In education, the group established Ho-
rizon Public School, offering worldclass facilities and fostering future leaders.
Veekay Group didn’t stop there. In 2017, they forayed into the healthcare sector with Cochin Mental Health Solutions and ventured into hospitality with a resort in Vaikom, Kottayam district. Their involvement in large-scale projects such as Kochi Metro and national highways further solidified their status as an industry leader.
Beyond Business: A Commitment to Society
The Veekay Group’s purpose transcends profit. With a mission to empower communities and contribute to national progress, the group has made strides in addressing critical areas like mental health, education, and employment. Through the CareIt Charitable Trust, the group actively champions initiatives that uplift marginalized communities and foster inclusive development. Ajas, alongside his family, ensures that every endeavor aligns with its core values of innovation, sustainability, and social responsibility, reflecting their unwavering dedication to creating a positive societal impact.
A Vision for the Future
As Veekay Group looks ahead, its
ambitions remain as bold as ever. Plans are underway for large-scale infrastructure projects, an international sports school, premium shopping experiences through Veekay Mall & KM Mall at Kochi, and even ventures into mining and Stressed Asset Management. At the heart of these endeavours is a desire to create opportunities, uplift communities, and leave an enduring legacy. The Pillars of Success
At the heart of the Veekay Group’s success is the unwavering support of Mr. N.K. Shamsu, Chairman, and his family. Leading the organization with vision and determination, Mr. N.S. Ajas, CEO, is supported by his brothers, N.S.
Niyas and N.S. Shiyas, who serve as Directors of the Veekay Group, playing pivotal roles in its achievements. His wife, Smijas J, contributes her expertise to education as an academic and the principal of Horizon Public School. Their children, Mehreen Zaira and Mahmoud Al Zamar, exemplify excellence as national roller-skating athletes. Additionally, his sister, N.S. Minas, remains an integral part of the family’s strong foundation.
Building
a Lasting Legacy
Today, Veekay Group stands tall as a symbol of innovation, resilience, and purpose-driven leadership. From its humble beginnings to becoming a conglomerate shaping
industries and communities, the group’s journey is a beacon of inspiration.
Looking to the future, Veekay Group is poised to reshape the landscape with bold infrastructure projects, including expansive hospitality ventures, state-of-the-art commercial spaces, and vital public works. As they continue to create businesses that uplift communities, Veekay Group is not just building for today but laying the groundwork for a sustainable and interconnected tomorrow. Under Ajas's dynamic leadership, Veekay Group is not merely constructing businesses; it is shaping the future, one visionary step at a time
CA Sreejith Kuniyil Founder, PravasiTax Solutions Pvt Ltd
NRIs must inform their bankers about their residential status shifts and re-designate their bank accounts and deposits accordingly. Additionally, you must also anticipate the tax obligations that follow and carry out proper tax planning with the help of your Chartered Accountant to manage your taxes.
Fixed Deposits and Income
Tax: A Must-Read for NRIs
Fixed deposits are one of the most popular and safest form of investment of money, especially in India where many NRIs prefer to preserve their wealth rather than take on high-risk investments. The appeal of fixed deposits is further backed by the guaranteed returns they offer - the interest rate is locked in for the entire tenure, providing NRIs with a sense of financial security and certainty in their income planning.
Fixed deposits which can be maintained by Non-Residents in India can be broadly classified into three categories:
1. Non-Resident External (NRE) Fixed Deposits – Tax-free interest and free repatriation of funds are the key features of an NRE deposit which makes it a convenient and preferred mode of maintaining fixed deposits among NRIs. The only inward remittances permitted into these accounts are foreign earnings or transfers from other NRE accounts.
2. Non-Resident Ordinary (NRO) Fixed Deposits – These
deposits are for earnings made by Non-Residents from India and the interest earned on such deposits are subject to tax under the Income-tax Act, 1961. These deposits are allowed to be repatriated up to a cumulative limit of USD 1 million per annum.
3. Foreign Currency NonResident (FCNR) Deposits – This category enables NRIs to deposit money in foreign currency, helping them protect their earnings from currency fluctuations. Similar to NRE deposits, FCNR interests are also tax-free and the funds are freely repatriable.
However, as attractive and safe a Fixed Deposit may feel, NonResidents also need to be aware of certain tax and regulatory aspects associated with maintaining such deposits in India.
Impact of Changing Residential Status on NRE Deposits
All Non-Residents may be aware that once their residential status changes to that of a “Resident” in India, the exemptions associated
with their NRE accounts expire. The important thing to be noted here is that exemptions for NRE accounts are available only when you are an Non-Resident under the “Foreign Exchange Management Act, 1999”, or FEMA as it is popularly known, and not the Income-tax Act, 1961. The moment your residential status changes to that of a Resident under FEMA, you lose the tax benefits on your earnings housed in NRE accounts in India.
For the purpose of FEMA, unlike in the Income Tax Law, intention of stay (in India or abroad) is more relevant than the duration of stay for determining the residential status of a person. For example, if an NRI decides to come back to India permanently, his residential status immediately changes to that of a Resident from the date of his return to India and thereafter, the interest earned on his NRE deposits become taxable.
It is a legal requirement under FEMA that every NRE Account should be re-designated as Resident Rupee Accounts (Savings or Fixed
Deposit Accounts) immediately upon the return of the account holder to India for taking up employment or for carrying on business or for any other purpose indicating his intention to stay in India for an uncertain period. Hence, returning NRIs must inform their bankers about their residential status shifts and re-designate their bank accounts and deposits accordingly. Additionally, you must also anticipate the tax obligations that follow and carry out proper tax planning with the help of your Chartered Accountant to manage your taxes.
Monitoring of Fixed Deposits by the Income Tax Department
Another aspect to be kept in mind while creating and maintaining fixed deposits in India is that the details of all Fixed Deposit related transactions are being gathered by the Income Tax Department –whether NRO or NRE or FCNR deposit, whether newly opened or renewal of an existing deposit. This is following the shift in Government’s focus whereby expenditures and investments of individuals in India are being scrutinised to assess their income earning capacity and ensure alignment with the incomes declared for tax purposes.
In order to safeguard against queries from the Tax Department in such scenarios, NRIs will find it
beneficial to file their tax returns in India, even if it is a NIL Return, for establishing their residential status with the Tax Department. NRIs have received notices regarding investments made 10 years prior, demanding them to prove their source of income at the time of investment. If you are unable to prove the source of income and residential status at the time of investment, the entire investment amount could be taxed along with penalty.
In conclusion, while fixed deposits offer a secure and reliable way to grow your savings, being mindful of the tax implications can help you maximize their benefits
Ravi Saini Associate Editor, Unique Times & CEO, RSW (Resetting Sustainable Wealth) Group
Recognising the importance of maintaining social connections and the need for occasional travel, the RSS initiative includes an annual free return ticket on airlines for senior citizens. The government will compensate 50% of the fare to the airlines, making air travel more accessible and affordable for our elderly.
RSS: Rewarding Senior Society
In the contemporary world, where the elderly population is growing rapidly, it is crucial to ensure their well-being and ease of living. Understanding the unique challenges faced by seniors, Unique Times proposes to State Govts the ‘Rewarding Senior Society (RSS)’ initiative. This programme aims to provide extensive support and benefits to our senior citizens, ensuring they lead a life of dignity, convenience, and health.
Free Travel in Public Trans-
port
As part of the RSS initiative, senior citizens will be able to enjoy free travel in public transport systems. This benefit is designed to ease their daily commute and encourage greater mobility among the elderly population.
Separate Coaches in Metro Trains
To further enhance their travel experience, the initiative proposes
the allocation of separate coaches for senior citizens in metro trains. This measure will ensure a comfortable and safe journey, free from overcrowding and with amenities tailored to their needs.
Annual Free Return Airline Ticket
Recognising the importance of maintaining social connections and the need for occasional travel, the RSS initiative includes an annual free return ticket on airlines for senior citizens. The government will compensate 50% of the fare to the airlines, making air travel more accessible and affordable for our elderly.
Special Ayurveda Hospitals in Each District
Health is a prime concern for senior citizens. To address this, the RSS initiative plans to establish special Ayurveda hospitals in each district on a Public-Private Partnership (PPP) basis. These hospitals will
provide holistic healthcare services rooted in traditional Indian medicine. The state governments will offer one acre of free land for these hospitals, ensuring their widespread availability.
Corporate Social Responsibility (CSR) Incentives
To encourage corporate participation in the healthcare and wellness of senior citizens, the RSS initiative proposes a 125% tax exemption for corporates that contribute 2% or more of their CSR funds towards the development of Ayurveda hospitals and special yoga abhyas camps. This financial incentive will stimulate greater investment in senior healthcare infrastructure and wellness programmes.
Impact Assessment of 125% Tax Exemption for CSR Contributions
The introduction of a 125% tax exemption for corporates contributing 2% or more of their CSR funds
towards Ayurveda hospitals and special yoga abhyas camps is poised to have a transformative impact. This financial incentive is designed to drive significant corporate investment in the health and wellness infrastructure tailored specifically for senior citizens. By easing the tax burden on these corporations, the policy encourages more substantial and frequent contributions, thus accelerating the development and proliferation of these critical healthcare facilities. Consequently, it fosters a symbiotic relationship between the government and the private sector, leveraging corporate resources to enhance public health
amenities. The expected outcome includes improved healthcare access for seniors, increased corporate engagement in social responsibility initiatives, and an overall uplift in the community’s health standards. This, in turn, aligns with the broader goals of economic development and societal well-being, establishing a sustainable model for future healthcare projects.
Conclusion
The Rewarding Senior Society (RSS) initiative is a comprehensive approach to enhancing the quality of life for senior citizens. By providing free travel, specialised healthcare, and incentives for corporate
contributions, the initiative aims to create a supportive environment where seniors can thrive. The RSS initiative not only acknowledges the contributions of our elderly population but also sets a benchmark for how society can collectively ensure their well-being and especially for the youngsters to feel more empowered to respect their elderly parents Together, let's make the golden years truly golden for our senior citizens. Being a senior is a privilege and it will also encourage the youngster’s society to feel more empowered to care for their health to be able to give longevity a bigger priority
Dr Arun Oommen
MBBS, MS (Gen Surg), Mch (Neurosurgery), MRCS Ed (UK), MBA (Hospital administration), ENLS, DLitt(H), Phd(H), D Sc(H)
Neuro Endoscopy Fellow
Senior Consultant Neurosurgeon VPS Lakeshore Hospital Kochi, India.
The feeling of being in love can not only have an effect on our brain, but it can also lead to changes in human physiology and behavior. According to scientists from around the world, each stage of love for another human may be driven by the release of different hormones. This cocktail of hormones released during each phase (Three phases include lust, attraction, and attachment) can influence the way that we think and behave and can have a positive effect on our well-being.
The Health Benefits Of Love-Making
Lovers express their love and affection with greetings and gifts of flowers, chocolates, and jewellery among others. From songs and poems to novels and movies, romantic love is one of the most enduring subjects for artworks through the ages. Regular and proper love-making is a major factor contributing to the good health of the body as well as of the mind.
The complexity of love has much to do with how people experience it differently and how it can change over time. Falling in love causes our body to release a flood of feel-good chemicals that trigger specific physical reactions. Though we relate our heart to love, it actually centres in the brain that initiates and nurture love and controls other organs
like the heart to fall in line to prepare the body for love-making. This internal elixir of love is responsible for making our cheeks flush, our palms sweat, and our hearts race. Levels of these substances, which include dopamine, adrenaline, and norepinephrine, increase when two people fall in love. Dopamine creates feelings of euphoria while adrenaline and norepinephrine are responsible for the pitter-patter or palpitations of the heart, restlessness, and overall preoccupation that go along with experiencing love. The phrase 'love is blind' is a valid notion because we tend to idealise our partner and see only things that we want to see in the early stages of the relationship. There are three phases of love, which include lust, attraction, and attachment. Lust is a hormone-driven
phase where we experience desire. Blood flow to the pleasure centre of the brain happens during the attraction phase when we feel an overwhelming fixation with our partner. This behaviour fades during the attachment phase when the body develops a tolerance to pleasure stimulants.
Endorphins and hormones vasopressin and oxytocin also flood the body at this point creating an overall sense of well-being and security that is conducive to a lasting relationship.
The feeling of being in love can not only have an effect on our brain, but it can also lead to changes in human physiology and behavior. According to scientists from around the world, each stage of love for another human may be driven by the release of different hormones. This cocktail
of hormones released during each phase (Three phases include lust, attraction and attachment) can influence the way that we think and behave and can have a positive effect on our well-being.
Lust
The first phase of falling in love is the lust or the desire phase. Lust is the craving for sexual sat-
isfaction which is a feeling that evolved in humans to motivate union with a single partner. During this phase, men and women both release healthy amounts of testosterone and estrogen. In females, estrogen plays a role in vaginal health, longing for physical closeness with a mate, and the desire for sex. In both
males and females (but more so in men), testosterone drives sexual desire, openness, and seductiveness.
Regardless of gender when these hormones are present at healthy levels, the reproductive system is regulated, energy levels increase, and sex drive is heightened. Pheromones, which are
odourless chemicals produced by humans and detected by the nose of other humans, also play a role in the lust phase because they help to initiate the initial desire. During this phase, the primary objective is to have sex rather than form an emotional connection.
Attraction
Scientists have found evidence that adrenaline, dopamine, and serotonin are involved in the attraction phase.
Adrenaline is a hormone that is released during the human stress response and also plays a role in enhancing the attraction and arousal of humans. This hormone causes the heart to beat faster and stronger, results in a surge of energy and focuses attention solely on your potential mate. It can also heighten feelings of anxiety or nervousness and butterflies in the stomach.
Dopamine is a hormone that plays a role in motivation, addiction, attention, and desire. Once released, this chemical messenger produces a feeling of happiness and bliss. Dopamine is also released in response to cocaine and sugar which are both incredibly addictive. During the attractive phase, dopamine levels increase which may essentially lead to an addiction to the person that is desired. High levels of dopamine are also associated with norepinephrine which is another chemical messenger that increases excitement and focus on another individual.
Serotonin is a hormone that acts as a neurotransmitter and plays a role in maintaining mood balance, appetite, sleep, memory, sexual desire and sexual function. During the attraction phase, serotonin levels decrease which can result in sleeplessness. Low levels of serotonin have also been linked to individuals with Obsessive-Compulsive Disorder and may also be the reason why individuals in the attraction phase of love obsessively think about their potential partner. Even though this hormone
decreases during the attraction phase, sex later can actually cause serotonin levels to increase again.
During this attraction phase, one may experience a feeling of euphoria or exhilaration and a craving for a union with the other human that they desire. Since hormones associated with the stress response are released during the attraction phase, individuals also may experience physiological changes such as sleeplessness, increased energy, loss of appetite, or rapid heart rate, and accelerated breathing. Often considered the “honeymoon phase” between two partners, this phase usually only lasts a few months or less before the attraction fades and the attachment phase takes over.
Attachment
Once the attraction phase has settled down dopamine, serotonin, and adrenaline levels return to normal and another phase begins. The two major hormones involved in the attachment (or long-term bonding) phase are oxytocin and vasopressin which both play a role in social and reproductive behaviors in humans. They determine the longevity of any relationship.
Oxytocin, also referred to as the “love hormone” is released during the attachment phase in correlation with physical touch and results in an increase in dopamine (the reward hormone). This is perhaps why the area of the brain which is associated with the feeling of reward and pleasure is activated when oxytocin is released during contact with another human. Gestures such as hugging, kissing, cuddling and sex can boost oxytocin levels which enhances the monogamous bond between both partners. Oxytocin is also released in mothers while breastfeeding their infant which facilitates a deep mother-infant bond. Vasopressin is another hormone released after physical touch that initiates the desire to stay with that particular individual and
develops a strong emotional attachment.
The attachment phase brings a feeling of calmness, security, a desire to protect one another, emotional union, and comfort. This attachment phase doesn’t just exist in romantic relationships, but can also be present with other types of bonds such as in families, friends, and even in colleagues.
Both lust and attraction have been known to blur the functioning of the prefrontal cortex of our brains due to the increase of hormones that drive sexual desire and reward, this leads to irrational behaviour, which in this case, is not necessarily a total eclipse of the heart, but rather, a total eclipse of the brain.
Decreased frontal cortex activity
Romantic love slows down activity in the frontal cortex, relaxing the discerning judgmental part of the brain. You are less inclined to see your partner's shortcomings or don’t recognise their misbehaving. The brain becomes fixated on affection when in love. The limbic part of the brain rules the cortex. The cortex controls logical thinking whereas emotions are processed by the limbic system. When too many positive chemicals like dopamine flood your brain, they head straight for the limbic system.
Now will love make you happy always? To have a beloved possession, as well as all the thoughts, feelings, and actions that come along with love? The evidence is pretty clear that although love can make you feel great, it also brings quite a bit of misery, too, and not just when you break up. Being in love is associated with emotions of joy and happiness, but it also associated with symptoms of depression and anxiety, too. Because happiness is not just about good feelings, it’s also about the absence of bad ones. The research is clear that love does not equal happiness
Adv Sherry Samuel Oommen: This article is authored by Adv Sherry Samuel Oommen. He specialises in the Constitution, tax and corporate laws and has also cleared the final exams of the Institute of Chartered Accountants of India, the Institute of Cost Accountants of India and the Institute of Company Secretaries of India. He has also completed his Masters's 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.
Principle Of Res Judicata And Consistency In Tax Matters –A Brief Analysis From An Indian Perspective
Certainty is a cornerstone of an effective tax system, forming a crucial pillar of the rule of law. It enables taxpayers to plan their finances, ensures smooth compliance, and fosters economic growth. However, achieving certainty in taxation is a challenging task, particularly in India, where tax laws are dynamic, and influenced by policy changes, economic needs, and judicial interpretations. This article delves into the importance of certainty in taxation, and the role of judicial precedents in achieving this objective.
Adam Smith, in his seminal work The Wealth of Nations, emphasised certainty as one of the four canons of taxation. He stated, "The tax which each individual is bound to pay ought to be certain and not arbitrary." Certainty ensures that taxpayers know their obligations, the timelines for compliance, and the consequences of non-compliance. This clarity not only simplifies compliance but also builds trust in the system.
In a recent judgment, the Hon’ble High Court of Kerala in the case of Knowell Realtors (India) Private Limited Vs Assistant Commissioner of Income-tax, Cochin 2024 KHC Online 7162 upheld the doctrine of consistency and uniformity in tax matters. In the said case, the Hon’ble High Court having regard
to the previous assessments of the concerned assessee held that the Revenue could not change in position, which has been consistently adopted.
Another facet of the doctrine of consistency is the applicability of the principle of res judicata. The said doctrine of res judicata when translated into English means “a matter decided”. This doctrine mitigates the possibility of multiple, repetitive and vexatious legal proceedings thereby avoiding unnecessary wastage of resources and strain on the legal system ultimately resulting in consistency in proceedings over time. The doctrine of res judicata is based on three Roman maxims which embody the combined result of public policy and private justice, which comprise the following:
1. Nemo debet lis vaxari pro eadem causa -i.e. no person should be vexed annoyed, harassed or vexed two times for the same cause
2. Interest republicae ut sit finis litium - i.e., it is in the interest of the state that there should be an end of litigation; and
3. Res judicata pro veritate occipitur - i.e. the decision of the court should be adjudged as true.
The doctrine of res judicata has widespread relevance in Civil jurisprudence. For instance, Section 11 of the Code of Civil Procedure, 1908
recognises this doctrine as under:
“No court shall try any suit or issue in which the matter directly and substantially in issue has been directly and substantially in issue in a former suit between the same parties, or between parties under whom they or any of them claim, litigating under the same title, in a court competent to try such subsequent suit or the suit in which such issue has been subsequently raised, and has been heard and finally decided by such court."
On the taxation front, the principle of res judicata has limited application since each assessment year is reckoned as an independent unit and its assessment is based on the facts of the year concerned. Nonetheless, the Supreme Court in a landmark judgment in Radhaswami Satsang v. CIT [1992] 193 ITR 321 (SC) while holding that the principle of res-judicata does not apply to income-tax proceedings since each is an independent unit in itself made certain key observations that merit consideration having regard to its applicability in tax matters.
“One of the contentions which learned senior council for the assessee-appellant raised at the hearing was that, in the absence of any change in the circumstances, the Revenue should have felt bound by the previous decisions and no at-
tempt should have been made to reopen the question. He relied upon some authorities in support of his stand. A Full Bench of the Madras High Court considered this question in T.M.M. Sankaralinga Nadar & Bros. v. CIT (1929) 4 ITC 226. After dealing with the contention, the Full Bench expressed the following opinion:
“The principle to be deducted from these two cases is that where the question relating to assessment does not vary with the income every year but depends on the nature of the property or any other question on which the rights of the parties to be taxed are based, e.g., whether a certain property is trust property or not, it has nothing to do with the fluctuations in the income; such questions, if decided by a Court on a reference made to it would be res judicata in that the same question cannot be subsequently agitated.”
One of the decisions referred to by the Full Bench was the case of Hoystead v. Commissioner of Taxation (1926) AC 155 (PC). Speaking for the Judicial Committee, Lord Shaw stated:
“Parties are not permitted to begin fresh litigations because of new views they may entertain of the law of the case, or new versions as to what should be a proper apprehension by the Court of the legal result either of the construction of the documents or the weight of certain circumstances. If this were permitted litigation would have no end, except when legal ingenuity is exhausted. It is a principle of law that this cannot be permitted, and there is abundant authority reiterating that principle. Thirdly, the same principle—namely, that of a setting to rest the rights of liti-
gants, applies to the case where a point, fundamental to the decision taken or assumed by the plaintiff and traversable by the defendant, has not been traversed. In that case also a defendant is bound by the judgment, although it may be true enough that subsequent light or ingenuity might suggest some traverse which had not been taken.
We are aware of the fact that, strictly speaking, res judicata does not apply to IT proceedings. Again, each assessment year being a unit, what is decided in one year may not apply in the following year but where a fundamental aspect permeating through the different assessment years has been found as a fact one way or the other and parties have allowed that position to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year.
One these reasonings, in the absence of any material change justifying the Revenue to take a different view of the matter—and, if there was no change, it was in support of the assessee—we do not think the question should have been reopened and contrary to what had been decided by the CIT in the earlier proceedings, a different and contradictory stand should have been taken” [Emphasis Supplied]
In the said judgment, the Hon’ble Supreme Court also relied on certain observations from the judgment in Parashuram Pottery Works Co Limited Vs ITO (1977) 106 ITR 1, which have been extracted below:
“At the same time, we have to bear in mind that the policy of law is that there must be a point
of finality in all legal proceedings, that stale issues should not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi-judicial controversies as it must in other spheres of human activity.”
Applying the rules of consistency and res judicata, authorities are, in a way precluded from, in the absence of any change in underlying circumstances or the discovery of any fresh facts to tinker with the decision arrived at in any year merely on grounds of suspicion or even any change of opinion. The principles also have their roots in the norm that a decision, which in the absence of any change in the underlying facts and circumstances can have a cascading effect over several years should not be altered with or treated differently so as to maintain consistency and stability in the tax adjudication process.
Conclusion
It is saddening that the matters settled by Courts are being reagitated by the Department in various forms. Certainty in tax laws is fundamental to a robust and equitable tax system. While India has made significant strides in reforming its tax regime, achieving absolute certainty requires sustained efforts from the legislature, judiciary, and tax authorities. A predictable and stable tax framework will not only ensure compliance and reduce litigation but also bolster economic growth and foster a culture of trust between taxpayers and the government. By prioritising clarity, stability, and fairness, India can create a tax environment that supports its ambitious development goals and aligns with global best practices
Rajiv Ambat is a well-known speaker and author of the best-selling book - 'The Midriff Crisis' and a lifestyle expert. Under the guidance of Rajiv, his team at SOLVEMyHealth helps their clients manage sleep disorders, apart from dealing with male sexual health conditions. At NuvoVivo, his team specialises in managing various lifestyle disorders of their clients through structured and scientific diet and exercise protocols customised for each individual.
The Science of Sleep: Mysteries of Rest
Sleep is one of the most fundamental aspects of our health, yet it is often overlooked in the hustle of modern life. In today’s fast-paced world, the question isn’t just how much sleep we need but also when and how we should rest to stay healthy and energised. In India, the situation is especially concerning. Studies reveal that India is among the most sleep-deprived nations in the world. A 2022 survey found that nearly 93% of Indians are sleep-deprived, with most adults getting less than six hours of sleep a night. This lack of rest has severe implications for physical and mental health, contributing to increased stress, poor productivity, and even lifestyle-related diseases.
Despite its importance, sleep remains a mystery for many. What happens to our bodies while we
sleep? Does the time of sleep matter, or can we make up for lost hours later? Is it okay to split sleep between day and night? These are questions we all have but rarely find answers to. We will dive into the science behind sleep, unravelling its mysteries to help you understand why rest is essential and how to make the most of it.
Importance of Sleep
Sleep is crucial because it allows our body and mind to rest, repair, and recharge. During sleep, several important processes occur that are necessary for maintaining good health. For instance, sleep helps with physical recovery. When we sleep, our body repairs muscles, tissues, and cells, and strengthens the immune system. This is why getting enough rest is essential for recovery after exercise or illness.
Sleep is also critical for mental and emotional health. While we sleep, our brain processes and stores the information we’ve learned throughout the day. This is why a good night’s sleep can improve memory, focus, and decision-making. Additionally, sleep plays a key role in regulating emotions and reducing stress. Lack of sleep can lead to mood swings, anxiety, and difficulty managing emotions. Overall, sleep is not just about feeling rested; it’s about keeping both your body and mind functioning at their best. What happens when we sleep?
We sleep in cycles! A typical person will go through 5 to 6 sleep cycles during a full night of sleep. Each sleep cycle lasts about 60 - 90 minutes, and is divided into two main types - REM sleep (Rapid Eye
Sleep is crucial because it allows our body and mind to rest, repair, and recharge. During sleep, several important processes occur that are necessary for maintaining good health. For instance, sleep helps with physical recovery. When we sleep, our body repairs muscles, tissues, and cells, and strengthens the immune system. This is why getting enough rest is essential for recovery after exercise or illness.
Movement) and non-REM sleep. Non-REM sleep is further divided into 3 stages - lightest sleep (N1), light sleep (N2) and deep sleep (N3). Each of these stages plays a different role in restoring the body and brain.
1. N1 (Stage 1 - Light Sleep):
This is the transition stage from being awake to falling asleep. It lasts for a few minutes. Your muscles relax, and your brain activity slows down. You might experience "hypnic jerks" (sudden muscle twitches) during this stage.
2. N2 (Stage 2 - Light Sleep): This stage is deeper than N1 and makes up the largest portion of your sleep. Your heart rate and body temperature drop, and brain waves slow down. This stage helps with memory consolidation and overall rest.
3. N3 (Stage 3 - Deep Sleep or Slow-Wave Sleep): This is the deepest and most restorative sleep stage. It’s difficult to wake someone from this stage. Your body repairs itself,
grows, and strengthens the immune system. The body releases growth hormones that play a crucial role in cell repair and regeneration. Deep sleep is also important for feeling physically refreshed in the morning.
4. REM (Rapid Eye Movement) Sleep: This stage is where dreaming most often occurs. Your brain becomes more active, and your muscles are temporarily paralysed to prevent you from acting out your dreams. REM sleep helps with memory consolidation, learning, and emotional processing. Our brain sorts and stores information that was collected during the day, turning short-term memories into long-term ones. REM sleep is also important for mood regulation, as it helps process emotions and experiences.
It is important to note that each cycle varies from one another in terms of the length of its individual stages. Finally, sleep helps clear waste products from the brain. The
brain has a system called the glymphatic system, which works during sleep to remove toxins that were accumulated when we are awake. One such toxin is beta-amyloid, a protein that can cause Alzheimer’s disease. Regular, good-quality sleep ensures this cleaning process happens effectively, protecting brain health in the long run.
How Much Sleep Do You Need?
The amount of sleep you need varies depending on your age, lifestyle, and individual health needs. For most adults, the recommended amount of sleep is between 7 to 9 hours each night. However, some people may feel well-rested with 6 hours, while others may need closer to 10 hours to feel fully energised. For children and teenagers, the recommended sleep duration is higher. Infants typically need about 14 to 17 hours of sleep, while preschoolers need around 10 to 13 hours. School-age children should
Sleep is often referred to as the third pillar of health, alongside nutrition and physical activity, and for good reason. Just as eating a balanced diet and staying physically active are critical for your body’s well-being, getting enough highquality sleep is essential for both physical and mental health. Without proper sleep, even the best diet and exercise regimen can fall short of supporting your overall wellness.
aim for 9 to 11 hours, and teenagers require 8 to 10 hours of sleep each night. Sleep is especially crucial during these developmental years because it supports growth, learning, and emotional health.
Sleep needs can also change based on your lifestyle and health. For example, if you are very physically active or have a physically demanding job, you might need more sleep for muscle recovery and energy restoration. On the other hand, people under a lot of stress or those who are mentally exhausted may also find that they need extra sleep to feel rested and refreshed. Is it okay to split 8 hours of sleep between day and night?
A common question we hear from clients is whether splitting 8 hours of sleep into 4 hours at night and 4 hours during the day is as effective as sleeping for 8 continuous hours at night. While napping during the day can help you recover from insufficient sleep, an uninterrupted 8-hour sleep at night is far more restorative and beneficial for your overall health.
The reason lies in how sleep cycles work. As mentioned earlier, a typical person repeats 5 to 6 such cycles when they sleep. However, it is important to note that each cycle varies from one another in terms of the length of its individual stages. For example, in the first few cycles, you will typically spend more time in deep sleep (N3). N3 is crucial for
physical restoration. But as the night progresses, the amount of deep sleep (N3) decreases, and the duration of REM sleep increases. REM sleep is when memory consolidation and emotional processing occurs. This means, every subsequent sleep-cycle of sleep is slightly different in terms of its role and impact on the body.
When you split your sleep into two segments between day and night, the natural progression of these stages gets disrupted. This can result in less deep sleep or REM sleep overall, reducing the quality and restorative benefits of your rest.
While a daytime nap can help compensate for occasional sleep deprivation, prioritising consistent, uninterrupted sleep at night is the best way to ensure your body and mind get the recovery they need. Does Timing Matter?
Yes, the timing of your sleep is crucial because your body follows a natural 24-hour cycle known as the circadian rhythm, which is closely tied to the rise and fall of various hormones. These rhythms are synchronised with environmental cues like light and darkness, making night-time sleep the most natural and restorative for most people.
At night, your body produces higher levels of melatonin, a hormone that promotes sleep. Melatonin is secreted by the penial gland in our brain and is controlled by the optic nerve, based on how much light falls on the eye. Melatonin
secretion begins to increase in the evening as darkness falls, helping you feel drowsy, and peaks during the middle of the night. Simultaneously, hormones such as growth hormone and cortisol fluctuate during sleep. Growth hormone, which is essential for tissue repair, muscle growth, and overall recovery, is released predominantly during the deep sleep stages (N3).
On the other hand, cortisol, a stress hormone, reaches its lowest levels at night and gradually rises in the early morning to help you wake up feeling alert and ready for the day. Sleeping out of sync with your circadian rhythm - for example, staying awake at night and sleeping during the day, or sleeping very late, can interfere with these natural hormonal cycles. When this happens, melatonin production may be suppressed due to exposure to artificial light, while cortisol levels may rise inappropriately, leading to poor sleep quality and long-term health consequences. Additionally, disrupted rhythms can affect hormones regulating appetite and blood sugar, increasing the risk of obesity, diabetes, and other chronic conditions.
The ideal time to sleep depends on your natural circadian rhythm and lifestyle, but for most people, going to bed between 9 PM and 11 PM aligns best with the body’s biological clock
Can you catch up on sleep?
Another myth is that you can
"catch up" on sleep during the weekend if you don’t sleep enough during the week. While getting extra sleep on the weekend can help you feel better temporarily, it doesn't fully make up for the damage done by sleep deprivation.
Chronic sleep loss can affect cognitive function, mood, and even longterm health, and a few extra hours on the weekend aren’t enough to reverse these effects. Maintaining a consistent sleep schedule is more effective for overall health than trying to catch up later. Does alcohol improve sleep? Many people believe that drinking alcohol or using other substances can help them sleep better. While alcohol may help you fall asleep faster, it actually disrupts the quality of your sleep, especially during the later stages of the sleep cycle. This means that although you may sleep longer, the rest you get is not as effective.
Conclusion
Sleep is often referred to as the
third pillar of health, alongside nutrition and physical activity, and for good reason. Just as eating a balanced diet and staying physically active are critical for your body’s wellbeing, getting enough high-quality sleep is essential for both physical and mental health. Without proper sleep, even the best diet and exercise regimen can fall short of supporting your overall wellness. When a person stays awake for more than a couple of days, the effects on the body and brain can be profound. Sleep deprivation leads to reduced focus,
impaired memory, and weakened decision-making abilities. Over time, it can cause serious physical health issues, such as increased risk of heart disease, diabetes, and a weakened immune system. Psychologically, chronic sleep deprivation can heighten anxiety, depression, and emotional instability. In extreme cases, staying awake for too long can even result in hallucina-
tions or micro-sleeps, which can be dangerous during tasks like driving.
In addition to voluntary sleep deprivation, many people also suffer from sleepdisorders such as insomnia, sleep apnea, and restless leg syndrome, which can severely impact their ability to get restorative sleep. Lifestyle-related issues, like excessive screen time, irregular work hours, or stress, further disrupt sleep patterns. If left unmanaged, these problems contribute to a vicious cycle of poor sleep, fatigue, and declining health.
Addressing sleep concerns requires a comprehensive approach. A combination of edical management, where necessary, and lifestyle interventions, such as improving sleep hygiene, managing stress, and following a balanced lifestyle routine can make a significant difference. By prioritising sleep and addressing the factors that interfere with it, we can build a solid foundation for long-term health and well-being
Dolly Nina
Dolly Nina is the founder of THE IGNIST, a training company born out of a noble cause and spirit. She has a decade-long experience being a passionate mentor and entrepreneur.
Change compels individuals to confront their limitations and discover their potential, laying the foundation for transformation. Transformation, on the other hand, involves a deeper, more deliberate process of growth. It often begins with introspection and a conscious decision to evolve. This could mean overcoming negative behaviors, adopting new habits, or shifting one's mindset.
FROM COCOON TO BOOM!
There is a famous proverb that says, “Just when the caterpillar thought the world was over, it became a butterfly!” Change and transformation are integral to human development, shaping our lives and guiding our growth. Difficult transformative changes in life, though confusing, often lead to profound personal growth and new opportunities. Viewing these changes through a positive lens can help individuals navigate them with resilience and purpose.
These processes involve adapting to new circumstances, embracing challenges, and re-evaluating perspectives to achieve personal and collective progress. By navigating change and undergoing transformation, individuals can unlock their potential, develop resilience, and contribute meaningfully to their communities. Firstly, change serves as a catalyst for self-discovery. When individuals step out of their comfort
zones and face new experiences, they often uncover strengths, talents, and passions they never knew existed. For example, choosing a new relationship/bond, moving to a new city or starting a new job can introduce challenges that require problem-solving, adaptability, and creativity, ultimately fostering personal growth. Change compels individuals to confront their limitations and discover their potential, laying the foundation for transformation.
Transformation, on the other hand, involves a deeper, more deliberate process of growth. It often begins with introspection and a conscious decision to evolve. This could mean overcoming negative behaviors, adopting new habits, or shifting one's mindset. For example, an individual striving for better mental health might adopt mindfulness practices, transforming their approach to stress and emotional well-being. Such transformations are essential for human develop-
ment because they lead to lasting changes that enhance the quality of life. Furthermore, change and transformation foster resilience and adaptability, essential traits in a rapidly evolving world. Life is unpredictable, and the ability to adapt to unexpected circumstances determines one’s ability to thrive. Embracing change teaches individuals to approach challenges with optimism and resourcefulness, preparing them to navigate future uncertainties with confidence. This resilience not only supports personal growth but also strengthens interpersonal relationships and community ties.
Focus on your growth potential, and embrace adaptability Recognising that life is inherently dynamic can help ease the stress of unexpected changes. Viewing change as a natural part of life encourages adaptability. Rather than viewing change as a disruption, see it as a chance for self-improvement and evolution. Every challenge carries
the potential to teach valuable lessons, build new skills, or reveal inner strength. By focusing on the growth that can emerge from change, individuals can shift their perspective from fear to opportunity. Ask yourself: What can I learn from this experience? How can this change help me grow?
The ripple effects of personal transformation extend beyond the individual, inspiring others
and contributing to societal progress. When individuals evolve, they bring fresh perspectives and innovative solutions to their communities. A leader who undergoes personal growth, for instance, can foster positive change within their team or organisation. Thus, change and transformation play a vital role in shaping not only individual lives but also the collective future of humanity. Personal metamorphosis is a
profound process of change and growth that shapes who we are. Like the transformation of a caterpillar into a butterfly, human metamorphosis involves shedding old habits, beliefs, and limitations to embrace a new, more authentic self. This journey is rarely linear; it often demands courage, self-reflection, and resilience. However, the outcome of personal transformation is deeply rewarding, as it allows individuals
to align more closely with their values and potential.
The catalyst for personal metamorphosis can come from various sources— life-changing events, personal failures, or even the gradual realisation of an unfulfilled life. For many, challenges such as career setbacks, relationship struggles, or health crises serve as wake-up calls, prompting introspection and the need for change. These moments, while difficult, are often the first step toward transformation, forcing individuals to confront their fears and reassess their priorities.
The journey of metamorphosis is not without obstacles. Fear of failure, self-doubt, and societal pressures can create significant barriers. Many people find it challenging to break free from old patterns and embrace the unknown. However, resilience and a supportive environment—whether through friends, mentors, or community—can provide the encouragement needed to persevere through these challenges. As transformation takes hold, individuals often experience a newfound sense of empowerment and purpose. They may discover talents they never knew they had or develop a deeper appreciation for life’s possibilities. Personal metamorphosis also fosters a stronger connection to others, as individuals who grow through adversity often develop greater empathy and compassion for those around them. Nelson Mandela’s transformation during his 27 years of imprisonment is one of the most profound examples of personal metamorphosis. Before his imprisonment, Mandela was a fiery young leader of the African National Congress, committed to ending apartheid in South Africa through any means necessary, including violence. However, his time in prison allowed him to reflect deeply on his beliefs and strategies. Emerging from incarceration, Mandela adopted a more reconciliatory approach, emphasizing forgiveness and unity. This personal transformation enabled him to lead South Africa through a peaceful transition from apartheid to democracy, earning him global admiration and a Nobel
Peace Prize.
Self-awareness is the cornerstone of personal metamorphosis. Understanding one's strengths, weaknesses, and desires is essential for meaningful growth. This awareness often arises through practices like journaling, meditation, or therapy, which help individuals gain clarity about their inner world. By acknowledging personal flaws and areas for improvement, individuals can set realistic goals for change and take ownership of their transformation. Ultimately, personal metamorphosis is a testament to the human spirit’s capacity for growth and reinvention. It is a journey that requires patience and persistence but yields profound rewards—a richer, more fulfilling life, and the ability to inspire others through one’s transformation. Embracing change and evolving continuously ensures that life remains a dynamic and meaningful journey.
Malala Yousafzai’s journey is a remarkable story of transformation. As a young girl in Pakistan, she defied the Taliban’s oppressive rules by advocating for girls’ education. In 2012, she survived a brutal assassination attempt, an event that could have silenced her activism. Instead, Malala emerged stronger, transforming her personal tragedy into a global platform for change. She became an international symbol of courage and resilience, co-authoring a memoir, addressing the United Nations, and becoming the youngest-ever Nobel Peace Prize laureate at 17. Malala’s transformation from a local activist to a global advocate for education underscores the power of determination and purpose. Her story demonstrates that personal metamorphosis often involves overcoming adversity, embracing reflection, and using experiences to inspire and uplift others. “The only way to make sense out of change is to plunge into it, move with it and join the dance”
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Beauty Benefits of Beetroot for Skin and Hair
Ever wondered if the secret to radiant skin and fabulous hair could be as simple as adding a splash of colour to your beauty routine? Well, what if we told you that vibrant red beetroot—yes, the humble vegetable you’ve probably only used in salads— holds the key to unlocking your natural beauty? Imagine a beauty hack that’s packed with antioxidants, vitamins, and minerals, and it’s all natural! Curious yet? Let's break down how this power-packed root can transform your skin and hair, from brightening your complexion to boosting hair growth. Ready to discover the beauty benefits of beetroot? Let’s explore this colourful powerhouse together—your new glow might just be a beetroot away! Benefits of Beetroot for Skin
1. Brightens the Skin Tone
Beetroot contains betalains, the antioxidants responsible for its deep red colour. These compounds have anti-inflammatory and anti-aging properties, making beetroot an excellent choice for improving skin tone.
Regular application of beetroot juice on the face can help reduce dark spots and pigmentation, resulting in a more even complexion. It also has mild bleaching properties, which may brighten the skin naturally over time.
2. Reduces Acne and Pimples
The antibacterial and anti-inflammatory properties of beetroot can help reduce acne and prevent further breakouts. It controls excess oil production and fights bacteria that can clog pores. Applying beetroot juice directly to the affected areas can soothe irritated skin and reduce the appearance of pimples.
3. Hydrates and Moisturises
Beetroot is a great natural moisturiser. Its high water content helps to hydrate the skin, keeping it soft and supple. It also promotes collagen production, which is essential for maintaining skin elasticity and preventing wrinkles. Using beetroot in face masks or as a toner can lock in moisture and give your skin a healthy glow.
4. Fights Premature Ageing
The antioxidants in beetroot help
Dr. Elizabath Chacko, MD-Kalpana International
fight free radicals, which are known to cause premature ageing by damaging the skin cells. Regular use of beetroot helps to minimise fine lines, wrinkles, and age spots, promoting a youthful and radiant appearance. The vitamin C in beetroot boosts collagen production, which is essential for keeping the skin firm and elastic.
5. Soothes Sunburns
Beetroot has cooling properties that can calm irritated or sunburned skin. A soothing beetroot paste can provide relief from the burning sensation and redness caused by overexposure to the sun. It also accelerates the healing process, making it a great home remedy for sunburns. Benefits of Beetroot for Hair
1. Promotes Hair Growth
Beetroot is a rich source of folate, a vitamin that improves blood circulation to the scalp. This enhanced circulation encourages healthy hair growth by delivering more oxygen and nutrients to the hair follicles. Additionally, beetroot’s high iron content ensures that the hair roots receive the necessary nutrients to grow stronger and thicker.
2. Prevents Hair Loss
Beetroot is packed with silica and essential minerals like potassium, zinc, and magnesium, which help strengthen the hair and prevent hair fall. It nourishes the scalp, making it less prone to dryness and dandruff. Regular use of beetroot juice as a hair mask can significantly reduce hair fall and support healthy, thicker
hair.
3. Improves Scalp Health
The antibacterial properties of beetroot help in maintaining a clean and healthy scalp. It combats scalp infections, dandruff, and dryness, making the scalp a better environment for hair to grow. Beetroot juice, when massaged into the scalp, can also reduce itching and promote a balanced scalp.
4. Enhances Hair Colour
Beetroot juice can add a natural reddish tint to your hair, giving it a subtle, healthy glow. It’s particularly beneficial for those with lighter or brunette hair looking to enhance their colour. However, those with darker hair
should be cautious, as it may show up more prominently. How to Use Beetroot for Skin and Hair
• Beetroot Face Mask: Mix beetroot juice with honey and yogurt to create a hydrating and brightening face mask. Apply it for 15-20 minutes before rinsing off with lukewarm water.
• Beetroot Hair Mask: Blend beetroot juice with coconut oil or olive oil and massage it into your scalp and hair. Leave it on for 30 minutes to an hour before washing it out with a mild shampoo.
• Beetroot Toner: Apply fresh beetroot juice with a cotton pad to cleanse your face and tighten pores.
Now that you know the beauty secrets beetroot has to offer, are you ready to give it a try? Whether you're looking to brighten your skin, combat hair loss, or simply add a natural boost to your beauty routine, beetroot is a game-changer you won’t want to miss. So, why not bring this vibrant vegetable into your next DIY beauty treatment? Share your experience—how did beetroot work for you? We’d love to hear about the glow-up moments and hair transformations you achieve. Let’s embrace the power of nature together and let beetroot be your new beauty ally! Ready, set, glow!
Come Fall in Love With Lisbon
With its cobblestone alleys, trams, centuries-old churches, hand-painted ceramic tiles, and buildings in pastel shades with quaint balconies, this city is sure to fascinate travellers who love the old-world charm.
R L Morris
Are you a traveller who loves to revel in a city that takes pride in its old-world charm with all its trappings? Then you will definitely fall in love with Lisbon, the capital of Portugal. Spread across seven hills just like its Italian counterpart, Rome, Lisboa, as the city is called in Portuguese, beckons visitors with its rich history, art, music and gourmet laced with a vintage charm that no one can resist. Cobblestone alleys, trams, centuries-old churches and monasteries adorned with hand-painted ceramic tiles and buildings in pastel shades with quaint balconies overlooking the streets, this city is sure to fascinate you with its timelessness.
Located on the western part of the Iberian Peninsula on the shore of the fag end of the Tagus River before it empties into the Atlantic Ocean, Lisbon is Europe’s second-oldest capital city after Athens.
A Toast to the Age of Discoveries
Ideally, the tour of Lisbon should begin at the Belem Tower, a 16thcentury fortification built in the Manueline and Moorish styles on the shore of the Tagus. It is a proud testament to the crucial role played by Portugal in Europe’s Age of Discoveries. The tower is situated at the point where Portuguese ships returned home with spices and riches from India and other destinations
in the Orient. At a stone’s throw is the imposing St Jeronimos Monastery, which can be called a poem in limestone. It is the necropolis of the Portuguese kings and national heroes, including Vasco Da Gama who discovered the sea route to India in 1498. After soaking in the majestic sights of the monastery, head to the shore of the Tagus for a glimpse of the Monument of the Discoveries, an ode to Portugal’s maritime legacy and exploration. It features the prow of a caravel (a three-mast ship) with 33 sculptures of illustrious rulers, explorers and missionaries.
Tired after the river-side jaunt? Grab a bifana (a sandwich with thinly sliced pork marinated with
garlic, white wine and paprika) and a cold drink before heading to Sao Jorge Castle located on a hill that overlooks the historic part of Lisbon. The monument dates back to the 12th century when Portugal became an independent Christian kingdom with the ousting of the Muslim Moors and it is a treasure trove for history lovers.
The Lure of Azulejos
An integral part of the cultural mosaic of Lisbon is the ubiquitous azulejos-the hand-painted glazed tiles, mostly in azure, depicting historical-religious events. From palaces, government buildings and cathedrals to common homes and even rail and subway stations, azulejos are omnipresent. Their presence lends an old-world feel and is often a sight to behold because of their richness and choice of colour. To savour their timeless elegance, you should visit the Museu Nacional do Azulejo or the National Tile Museum. Located in the mind-blowing Madre de Deus Convent, the exhibits are a sight to behold. You can view the permanent exhibition in the rooms of this old nunnery and it showcases the evolution of azulejos over the centuries. The tiles on display in the chapels of St Anthony and Queen Leonor are epitomes of visual opulence.
Saint and the City
The city is also the birthplace of St Anthony of Padua, one of the most popular saints in the Catholic pantheon with thousands of churches and shrines in his honour across the world. Sitting next to the Cathedral is the Church of St Anthony, which is the spot where he was born. Its Manueline facade with neoclassical columns is eye-catching. The
main altar is dedicated to this saint, who also happens to be the patron of Lisbon, and it features his statue carved from cedar wood. It also treasures a bone relic of the saint in an ornate reliquary. The plaza in front of the church sports an image of this 13th-century saint before which countless pilgrims and visitors light candles. It is believed that praying before this statue helps those who are single get a good life partner. Located nearby is the Lisbon Cathedral dedicated to the Blessed Virgin dating back to the 12th century. Built on the site of a Moorish mosque, the cathedral is an edifice boasting the Romanesque style and has witnessed several epoch-making moments in the nation’s history.
Sardines, sardines everywhere
If the visits to the churches have left you hungry, settle down in one of the quaint eateries along the streets and order sardinha assada or grilled sardines. This yummy, oily fish packed with goodness is grilled with its scales intact to preserve the flavours and it goes well with freshly baked bread and olives. You can wash it down with a cold beer or the white wine of your choice. Sardines in various avatars can be spotted everywhere so much so that it is part of the national psyche.
A Walk in the Park
In the evening, enjoy some good photo ops at the Ponte 25 de Abril (25th April Bridge). The longest suspension bridge in Europe connects the city with the suburb of Almada on the southern shore of the Tagus. A stroll on the Parque Eduardo VII spread across 26 hectares on the bank of the river is reju-
venating for the senses and offers plenty of vistas for shutterbugs. Its northern end has the monument to the 1974 Carnation Revolution that brought an end to the authoritarian Estado Novo Government. Let’s Go Partying at Bairro Alto
Wish to let your hair down after dusk? Then head for Bairro Alto, Lisbon’s party destination, which comes alive as the sun sets over the Tagus. Don’t forget to hop on one of the iconic funicular trams that take you up the hill to the party hub. You will have to jostle your way through the crowds to engage in the bar-hopping ritual to sip the beverages of your choice. If you prefer to sip your wine, beer or liquor in a quieter ambience, the neighbourhood has plenty of rooftop options that offer solitude and a panoramic view of the city. Lip-smacking Delights
Foodies will have to loosen their belts as this district of Lisbon has everything to tantalise palates. As Portuguese cuisine’s love affair with pork and seafood is legendary, do not be surprised to find a smorgasbord of delights of the piscean and porcine kind. One of the culinary pilgrim spots is Essencial, which is known for its carabineiro shrimp and mushrooms as well as pork cheek with beetroot and potatoes. Zé Verunca is the place to sample authentic food from the Alentejo region such as cod migas (crumbs of the national fish), dogfish soup, lamb stew and carne de porco a Alentejana, which is grilled chunks of pork accompanied by clams and lemon.
If you want to try the national dish, which is salted cod, head to O Fidalgo where you can dig into juicy morsels of the fish which is served with potatoes and eggs. Other treats include duck rice and pork kidneys with sauteed potatoes. Fancy some exotic dishes such
Monument of the Discoveries
If the visits to the churches have left you hungry, settle down in one of the quaint eateries along the streets and order sardinha assada or grilled sardines. This yummy, oily fish packed with goodness is grilled with its scales intact to preserve the flavours and it goes well with freshly baked bread and olives.
as cod tongue, bone marrow or duck iscas? Then Taberna Sal Grosso is the place to be. No culinary adventure here is complete without visiting the Manteigaria bakery to sample its piece de resistance--pasteis de nata or custard tart. This yummy slice of heaven promises a sweet nirvana to wind up the gastronomic tour of Bairro Alto.
Soothe Your Soul With Fado in Alfama
Portugal is one of the few countries in the world that celebrates blues with a unique genre of music named Fado, which means ‘fate’. Characterised by mournful tunes and lyrics that are suffused with saudade or nostalgia and the mourning of someone who has gone away, Fados are sung to the accompaniment of the pear-shaped Portuguese guitar by Fadistas. If you love music and wish to raise a toast to melancholy or the memory of a loved one, then hop on a tram and visit Alfama neighbourhood in the evening.
Comprising a spider web-like maze of narrow winding alleys that snake their way up the hill, Alfama is known for its pastel-shade buildings and azulejos. In the evening, the bars and cafes come alive with the
melancholic crooning of Fadistas who belt out ballads that smack of sailors who have crossed the sea to the New World leaving behind mourning mothers and wives. Wash down your sorrow with wine as you listen to haunting tunes that take you back in time to the Age of Discoveries.
Dos and Don’ts
Please bear in mind that there are no free appetisers in cafes and eateries. Even if the waiter serves you fresh bread, olives and cheese even before ordering, say “nao obrigado” (no thank you) if you do not need them. People expect you to speak a word or two of Portuguese as English is not widely spoken in the country. So, learn a few essential phrases to experience the best hospitality ever. Bring a pair of sturdy walking shoes as there are plenty of cobblestone streets and alleys awaiting you. Do not wear shorts or skimpy attire while visiting churches, shrines or monasteries.
Travel
There are flights to Lisbon from Mumbai and Delhi. But another convenient option is booking a flight from Qatar or the UAE. The best time to visit Lisbon is from May to September when the weather is warm and dry
Belem Tower
I Want to Talk
IWant to Talk, directed by Shoojit Sircar, is a deeply moving and inspiring tale of resilience, love, and redemption. Anchored by a career-defining performance from Abhishek Bachchan as Arjun Sen, the film masterfully captures the emotional rollercoaster of a cancer survivor navigating life’s profound challenges. Arjun’s journey from despair to hope, marked by 20 gruelling surgeries and the complexities of raising his daughter Reya as a single parent, is both heartbreaking and uplifting. Kristin Goodard shines as Nancy, a compassionate confidante who adds warmth to the narrative. Sircar’s sensitive direction, coupled with a poignant script, strikes a delicate balance between raw vulnerability and Arjun’s wry humour. The evolving father-daughter bond becomes the heart of the film, delivering a powerful message about love, perseverance, and cherishing life’s fleeting moments. A must-watch drama that leaves an indelible impact.
The Sabarmati Report
The Sabarmati Report is a compelling political drama that skillfully intertwines a gripping narrative with profound social commentary. Directed by Dheeraj Sarna, the film revisits the Godhra train tragedy with a nuanced and thought-provoking lens. Vikrant Massey delivers a riveting performance, embodying his character with depth and conviction, while Raashii Khanna and Riddhi Dogra shine in equally powerful roles, adding emotional gravitas to the story. The screenplay by Avinash and Arjun, based on Aseem Arrora’s story, keeps the tension palpable, unravelling layers of suspense and moral dilemmas. Stunning cinematography and precise direction immerse viewers in the gravity of the events while maintaining an understated elegance. The Sabarmati Report is not just a film; it’s an experience that challenges perspectives and lingers in your mind, making it a must-watch for those seeking cinema that matters.
Kanguva
Kanguva, directed by Siva, is a cinematic marvel that seamlessly blends epic fantasy with futuristic action, delivering an unparalleled visual and emotional experience. Featuring Suriya in a phenomenal dual role as Kanguva and Francis Theodore, the film weaves a gripping narrative across centuries, exploring themes of sacrifice, loyalty, and reincarnation. The storyline masterfully connects the fierce tribal warrior of 1070 with the gritty bounty hunter of 2024, creating a richly layered tale. Bobby Deol makes a powerful Tamil debut as Udhiran, while Disha Patani and the ensemble cast bring depth and charisma to their roles. The breathtaking cinematography, coupled with an evocative score, immerses viewers in the film’s stunning landscapes and intense battles. With its intricate storytelling, compelling characters, and high-octane action, Kanguva is a must-watch spectacle that leaves an indelible mark on its audience.
Gladiator II
Gladiator II, directed by Ridley Scott, is a triumphant return to the grandeur and grit of ancient Rome, offering a riveting sequel to the iconic original. Paul Mescal delivers a powerful performance as Lucius, navigating a deeply emotional journey of vengeance, redemption, and legacy. The film masterfully intertwines epic battles, political intrigue, and personal turmoil, with standout performances from Paul Mescal, Denzel Washington, Pedro Pascal, and Connie Nielsen. The stunning visuals and Hans Zimmer's evocative score amplify the emotional weight and scale of the narrative. Scott's meticulous direction brings the Colosseum and the sprawling Roman Empire to life, crafting a cinematic spectacle that’s both thrilling and thought-provoking. With its compelling characters, rich storytelling, and breathtaking action sequences, Gladiator II is a worthy successor that not only honours the original but elevates the saga to new heights.
TAuthor : Adriana Allegri
Price : `2,099 (Hardcover)
he Sunflower House by Adriana Allegri is a poignant and gripping historical novel that shines light on one of the darkest chapters of human history. Set in 1939 Germany, it follows Allina Strauss, a courageous young woman hiding her Jewish heritage while working as a nurse in Himmler’s harrowing eugenics programme. Allegri masterfully captures the tribulations and fears of the era, weaving a story of resilience, moral courage, and quiet rebellion. Allina’s journey is both heart-wrenching and inspiring as she navigates the horrors around her and wrestles with the complexity of trusting a kind yet high-ranking SS officer. Through vivid prose and deeply human characters, Allegri delivers a powerful narrative that underscores the strength of compassion and the indomitable spirit of those who fought back against oppression. A compelling and unforgettable read.
The Sunflower House To Die For
Author : David Baldacci
Price : `2,068 (Hardcover)
David Baldacci delivers another gripping installment in The 6:20 Man series with To Die For, a thrilling blend of suspense, intrigue, and emotional depth. FBI agent Travis Devine’s attempt to lay low takes a sharp turn when he becomes the protector of 12-year-old Betsey Odom, whose tragic past hides secrets far darker than they first appear. Baldacci masterfully unravels a complex conspiracy as Devine pieces together the truth behind Betsey's parents' deaths, all while evading his own enigmatic adversary, the girl on the train. With sharp pacing, compelling characters, and twists that keep readers on the edge, Baldacci crafts a narrative as heart-pounding as it is thought-provoking. Fans of the series will appreciate Devine’s growth, while newcomers will find a riveting story that’s impossible to put down.
Is She Really Going Out With Him?
Author : Sophie Cousens
Price : `1,212 (Paperback)
Sophie Cousens delivers a heartwarming and hilarious tale with Is She Really Going Out With Him? Anna Appleby, a relatable and endearing protagonist, embarks on an unconventional dating journey after a painful divorce, letting her children choose her suitors for seven offline dates. Cousens masterfully blends humour and vulnerability as Anna navigates cringe-worthy moments, unexpected connections, and self-discovery. The story shines with its wit, charm, and emotional depth, exploring themes of family, resilience, and the courage to open your heart again. Anna’s journey is both touching and empowering, making readers laugh, cry, and cheer for her every step of the way. Cousens’ engaging prose and lovable characters create a feel-good romance that reminds us it’s never too late to take a chance on love.
The Teller of Small Fortunes
Author : Julie Leong
Price : ` 1,384 (Paperback)
The Teller of Small Fortunes by Julie Leong is a whimsical, heartfelt fantasy that captivates with its charm and emotional depth. Tao, an immigrant fortune-teller, specialises in predicting “small” fortunes—everyday occurrences like the weather or a barmaid’s next kiss—to avoid the weighty consequences of larger prophecies. Her quiet, solitary life shifts when she’s drawn into an unlikely quest alongside a reformed thief, a gruff ex-mercenary, an adventurous baker, and a slightly magical cat. Together, they search for a missing child, forming bonds that challenge Tao to confront her past and reconsider what family means. Leong weaves humour, tenderness, and adventure into a richly textured world, crafting a story that celebrates resilience, belonging, and the extraordinary beauty of life’s small moments. This enchanting tale will warm your heart and spark your imagination.
