Unique Times October 2023

Vol 12 Issue No.144 Oct - Nov 2023 USD 0.70`50AED 5BD 0.500

Women and the Internet of Things Shri V.P. Nandakumar MD & CEO, Manappuram Finance Ltd

Dr Varghese Nechupadam:

Mending Smiles n' Touching Lives Orthodontist & Smile expert, Nechupadam Dental Clinic

Available at: SAJ EARTH RESORT, Kochi, MANAPPURAM RITI JEWELLERY, All over South India

Chief Mentor Mr. V.P. Nandakumar Director & CEO Jebitha Ajit Editor Ajit Ravi Legal Advisor Latha Anand

B.S.Krishnan Associates bskrishnanassociates@gmail.com Sub-Editor Anusha Varghese Associate Editor Ravi Saini

Athulya Pradip Correspondents Dr. Thomas Nechupadam

Vivek Venugopal- Quarter Mile

Ranjit L Morris Creative Design PEGASUS Cover Photographer Jinish Photogenic Marketing USA

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Editorial

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hey may forget your name, but they will never forget how you made them feel. Maya Angelou In the ever-evolving realm of healthcare, dedicated physicians and empathetic experts tirelessly deliver exceptional patient care. These healthcare champions seamlessly integrate state-of-the-art technology with their profound knowledge to diagnose and address a diverse range of conditions, ensuring patients access the utmost quality of treatment.

This harmonious collaboration, where trust and recovery intersect, fosters the health and welfare of individuals and communities alike. Our featured cover story of this month is about one such healthcare champion Dr Varghese Nechupadam, who is an Orthodontist and Smile expert at Nechupadam Dental Clinic, embodying these principles, exemplifying the unwavering commitment and dedication that define the medical and dental field.

In this issue, V P Nandakumar, the Managing Director and CEO of Manappuram Finance Limited, shares his insights on the topic of 'Women and the Internet of Things.'

In addition to the aforementioned feature, our magazine includes our usual array of articles covering beauty, movie reviews, book reviews, motivation, and business topics.

‘Books are the plane, and the train, and the road. They are the destination, and the journey. They are home’- Anna Quindlen.

We wish you an enjoyable reading experience!

Cover Photograph Dr Varghese Nechupadam Orthodontist & Smile expert, Nechupadam Dental Clinic

Printer & publisher Pegasus Global Pvt. Ltd. Cochin (682033) on behalf of Ajit Ravi. Printed at S.T.Reddiar & Sons, P.B. No: 3627, Veekshanam Road, Cochin-18.

CONTENTS

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Dr Varghese Nechupadam:

Mending Smiles n' Touching Lives

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COVERSTORY 20

BUSINESS

Women and the Internet of Things

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Changing Fundamentals of Senior Recruitment

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Are Brain Tumours Related to Excess Cell Phone Use?

BUSINESS

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CONTENTS AUTO REVIEW

FINANCE

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Input Tax Credit Is the Credit Elusive?

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Gadgets

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Besan Beauty: Flour Power for Stunning Skin and Hair!

TRAVELOGUE

BEAUTY

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Discovering the Charms of Bruges, Belgium: A Timeless Journey

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Mercedes EQE

UNIQUE DIARY

Adani Group Establishes Partnership For Green Hydrogen Marketing In Japan

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dani Group has announced a 50:50 joint venture with the Japanese conglomerate Kowa Group to market green hydrogen in Japan, Taiwan, and Hawaii.

The billionaire-led Adani conglomerate is committing up to $50 billion over the next decade to establish a comprehensive green hydrogen ecosystem in India, initially producing 1 million tonnes of green hydrogen and eventually scaling up to 3 million tonnes. Adani Global Pte Ltd, a subsidiary of Adani Enterprises Ltd, is partnering with Kowa Holdings Asia Pte Ltd for the sales and marketing of green ammonia, green hydrogen, and their derivatives. This joint venture will primarily focus on promoting these products in Japan, Taiwan, and Hawaii. Hydrogen is considered a clean energy source, with green hydrogen produced through the use of renewable electricity, such as solar power, to extract hydrogen from water molecules using electrolysis.

Godrej Properties Buys 109-Acre Land In Nagpur, To Launch Residential Plots

“The best preparation for tomorrow is doing your best today.”

H. Jackson Brown

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eal estate company Godrej Properties Ltd has announced its acquisition of approximately 109 acres of land in Nagpur, where it intends to launch residential plots. The company revealed in a regulatory filing that the development on this land will primarily consist of residential units in a plotted format, offering an estimated saleable area of 2.2 million square feet. The specific financial details of the deal and the identity of the seller have not been disclosed. Gaurav Pandey, the MD and CEO of Godrej Properties, expressed that this land acquisition strengthens the company’s presence in Nagpur. Following the resurgence in housing demand after the COVID-19 pandemic, Godrej Properties has been actively procuring land parcels, both outright and through partnerships with landowners, as part of its expansion strategy. The demand for residential plots has also been on the rise.

UNIQUE DIARY

JPMorgan: India Ranks Among Asia’s Top Three Rapidly Expanding Markets In 2024

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n an interview with Reuters, Filippo Gori, the CEO of JPMorgan’s Asia Pacific division, expressed his optimism about India’s potential to be one of the three fastest-growing markets in the Asia Pacific region in 2024. He pointed out that India, along with Australia and Japan, could lead in terms of economic expansion for JPMorgan. Gori attributed this optimism to the “China Plus One” strategy, where businesses diversify their supply chains beyond China. He emphasized that India possesses the scale required to accommodate a portion of the global supply chain that many companies are seeking to relocate. This trend has already been observed with companies like Apple increasing production in India, while Tesla is in discussions to commence manufacturing operations in the country.

Strides Pharma Announces Formation Of New Entity For CDMO And Soft Gelatin Business Spin-Off

“Satisfaction is a rating. Loyalty is a brand.”

Shep Hyken

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he board of Strides Pharma Science has given the green light to a scheme of arrangement among its group entities, aimed at creating a distinct contract development and manufacturing entity called “OneSource.” This arrangement involves the demerger of Strides Pharma Science’s CDMO and soft gelatin business into Stelis, in addition to the demerger of Steriscience’s CDMO business into Stelis. The company’s board envisions the development of a specialized pharmaceutical contract development and manufacturing organization (CDMO) with expertise in various areas, including biologics, oral soft-gels, complex injectables, sterile injectables, and other advanced drug delivery systems. To achieve this, they plan to combine the identified CDMO businesses of Strides and Steriscience under the umbrella of Stelis.

Tata Projects To Construct Micron’s Advanced Semiconductor Facility In Sanand

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ata Projects has announced a collaboration with Micron Technology to build a state-of-the-art semiconductor assembly and testing facility in Sanand, Gujarat. The company stated that this contract underscores its expertise in developing large-scale, sustainable infrastructure in the Indian manufacturing sector. The project is located on a vast 93-acre plot in the Gujarat Industrial Development Corporation area of Chaarodi, Sanand. This venture is a significant milestone and represents the largest investment within the framework of the India Semiconductor Mission (ISM). Phase 1 of the construction will include a 500,000 square feet cleanroom area, with plans for it to become operational by late 2024. The project entails the design and construction of a unique facility for DRAM (dynamic random access memory) and NAND (non-volatile flash memory) assembly and testing, which is a first-of-its-kind initiative in India.

Infosys And Nvidia Expand Collaboration To Drive Generative AI Solutions Worldwide

“The best way to predict the future is to create it.”

Peter F. Drucker

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nfosys Ltd, a major Indian IT company, and Nvidia, a US chip maker, have expanded their strategic partnership to enhance generative AI applications and solutions for global enterprises. Infosys will integrate Nvidia’s AI Enterprise ecosystem into its AI-focused services called Infosys Topaz, enabling businesses to easily incorporate generative AI into their operations. Infosys also plans to establish an Nvidia Centre of Excellence to train and certify 50,000 employees in Nvidia AI technology, providing generative AI expertise to its wide range of customers across various industries.

Nandan Nilekani, co-founder and chairman of Infosys, highlighted their transformation into an AI-first company, aiming to offer AI-based services to clients worldwide. Jensen Huang, co-founder and CEO of Nvidia, emphasized the complementary nature of Infosys Topaz offerings to Nvidia’s core stack and the creation of industry-leading AI solutions through their collaboration.

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France Unveils Proposal to Prohibit Single-Use E-Cigarettes

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rance is poised to implement a ban on disposable e-cigarettes, known locally as 'puffs,' due to concerns about their impact on the environment and public health.

Prime Minister Élisabeth Borne announced this move as part of a broader anti-smoking plan developed by the government, with the ban expected to take effect by year-end. Similar bans have been announced in several other European countries, including Germany, Belgium, and Ireland, with the UK also reportedly considering such a prohibition. These disposable vapes, available at tobacconists in France for approximately €9 (equivalent to £7.70), claim to provide around 600 puffs, roughly equivalent to 40 traditional cigarettes.

Shakira Faces Second Round of Tax Crime Allegations

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olombian pop sensation Shakira finds herself facing another round of legal troubles as the Spanish government has charged her with tax evasion for the second time. The allegations come from prosecutors in Spain, who claim that the singer defrauded the state of a staggering €6.7 million ($7.1 million, £5.8 million) in 2018. The charges stem from Shakira's alleged failure to declare millions in advance payments related to her El Dorado World Tour and other earnings. The Spanish prosecutors initiated this second investigation in July 2023, finally releasing the details to the public. Shakira, who is now 46 years old, is reportedly aware of the new charges.

However, her legal team in Miami, where she currently resides, has not yet been officially notified.

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Germany Takes Action Against Neo-Nazi Group Artgemeinschaft for Child Targeting

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ermany has imposed a ban on the far-right organization Artgemeinschaft due to its dissemination of Nazi ideology to children and young individuals. The country's interior minister has labeled the group as "deeply racist and antisemitic" and accused it of attempting to cultivate new adversaries of the constitution. Artgemeinschaft employed Nazi-era literature and cultural events as vehicles for propagating its ideology. Law enforcement authorities have conducted searches in numerous residences and offices associated with the group across 12 German states.

German Interior Minister Nancy Faeser stated, "This represents another significant blow against rightwing extremism and against those who continue to propagate Nazi ideologies to this day."

Young Activists Sue 32 Nations Over Climate Change

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laudia Duarte Agostinho vividly recalls the fear she felt during the devastating heatwave and wildfires that swept through Portugal in 2017, claiming over 100 lives. The trauma of those wildfires left her and her siblings anxious about their future. Claudia, aged 24, her brother Martim, aged 20, and her 11-year-old sister Mariana are among a group of six young Portuguese individuals who have taken an unprecedented step by filing a lawsuit against 32 governments, including all European Union member states, the UK, Norway, Russia, Switzerland, and Turkey. Their lawsuit accuses these nations of inadequately addressing climate change and failing to sufficiently reduce greenhouse gas emissions to meet the Paris Agreement's goal of limiting global warming to 1.5 degrees Celsius.

For more info: europetimes.co

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COVER STORY COVERSTORY

Perhaps, Dr Varghese is one of the very few trained dental surgeons in the non-surgical management of complex malocclusion using self-ligation braces and mini implants to convert most surgical orthodontic and dentofacial abnormalities with a nonsurgical approach.

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Dr Varghese Nechupadam:

Mending Smiles n' Touching Lives

By Ranjit L. Morris

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17-year-long passionate love affair with dentistry and about 100,000 smiles of relief and satisfaction, perfectly sums up Dr Varghese K. Paulose, who has redefined versatility. He is the photographer and tech maven among dentists and the dental surgeon among shutterbugs and technology wizards. This young doctor is redefining dentistry by bringing in global standards and technological advancements with the right blend of empathy and passion so much so that his Nechupadam Dental Clinic in Kolenchery is blazing a new path in dental care.

A veteran dentist, orthodontist, implantologist and tech wizard all rolled into one, Dr Varghese is at the helm of the Kolenchery clinic, which is the flagship of the Nechupadam brand in dentistry. Be it among Keralites, expatriate Malayalis or Arabs and Europeans, the multi-specialty dental clinic he runs is synonymous with top-notch treatment modalities, awe-inspiring innovations, quick results and empathetic doctor-patient relationships and it is surging light years ahead of competitors in providing top class care in dentistry. In an exclusive interview with Unique Times, Dr Varghese opens up about the Nechupadam brand he has created, the cutting-edge technology used in new dental therapies, contributions to health tourism and his multipronged approach to treatment not to mention his unique hobbies which further galvanise his treatment methods.

Extending the Frontiers of a Glorious Legacy

A rare blend of versatility, professional acumen and technical prowess that manifests in top-notch dental care, Dr Varghese is extending the frontiers of the glorious legacy he has inherited from his illustrious father, Dr K.T. Paulose, who established Nechupadam Clinic almost 60 years ago.

Legacy empowers passions. That is how Dr Varghese chooses to define his love for the profession when asked about his prime passion. "I am passionate about dentistry as there is a great legacy in the family and it spans more than fifty years," he quips, pointing out that all his four siblings have followed in the footsteps of their father. When asked why he chose to follow his siblings, Dr Varghese explains that he had two career options in mind as a student.

"One was becoming a cardiothoracic surgeon and the other

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COVER STORY COVERSTORY was becoming a neurosurgeon. Being a family-oriented guy, I came to realise that both those professions did not provide enough time for the family. So, I opted for dentistry.

I needed ample time to pursue my hobbies as well as to be with my family. Dentistry gives you a lot of time for yourself. I saw my dad having lots of time for his passions," he says with a smile. "The legacy was already there, all we had to do was take it to the next level."

The Birth of a Versatile Dental Professional

It was in 2001 that Dr Varghese bagged his BDS degree from Coorg Institute of Dental Sciences and six years later, he clinched his master's in Orthodontics and Dentofacial Orthopaedics from Yenepoya Dental College in Mangaluru. It was during his stint there that he was mentored

by Dr Akhtar Hussain and Dr Rohan Mascarenhas. It was the former who taught him basic and advanced photography and videography which later came in handy. On the other hand, Dr Rohan was into technology and clinical excellence in dentistry.

Dr Varghese gratefully remembers Dr Ajit Shetty and Dr Sangamitra under whom he had done implant training during his undergraduate course. Later, he underwent advanced training at the University of Buffalo, NY, USA in 2015. During his studies, Dr Sajeev Bhaskar was a great mentor for Endodontics. This branch of studies was later galvanised with microscope-assisted root canal therapies

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and new-age regenerative biomaterials at the University of Florida in 2016.

The suave sculptor of smiles also got himself updated on CAD CAM dentistry & 3D Dental Imaging at the Nordic Institute of Dental Education under Turku University, Helsinki in Finland & Dr Andrea Kurbad in Benshiem, Germany. From 2017, he has been a Certified Invisalign Provider and among the top Invisalign providers in Kerala. Perhaps, he is one of the very few trained dental surgeons in the non-surgical management of complex malocclusion using self-ligation braces and mini implants to convert most surgical orthodontic and dentofacial abnormalities with a non-surgical approach.

He is also keenly interested in the disimpaction of impacted teeth and was inspired by Bjorn Zachrisson using piezoelectric surgery and simplified traction techniques.

Battling the Storm

A chip off the old block, Dr Varghese did not allow studies and updates to take a back seat when he began practicing. It was a time of technological progress with new gadgets coming into the profession and Dr Varghese's technical bent of mind was quick to cash in on new gadgets and instruments to revolutionize dental care at Nechupadam. But what really made him the achiever he is today was a bitter feud in the extended family.

"It was a crucial time as it gave a platform for upgradation. We lost the old family clinic and we had to

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start from scratch. We had to start anew by buying a plot, constructing a new building, designing the clinic and transplanting our practice to the new facility in Kolenchery itself," said Dr Varghese as he reminisced those stormy days. "We had to overcome plenty of slanders and rumours that we had shut our facility and ceased practice and so on," he said.

Forged in Fire

"For me, it was like letting go of all that we endured and suffered and the ill feelings towards those who hurt us. By letting go of everything I grew to put it in a simple way.

I learned it the hard way. It is not that everything was given to me on a golden platter," says Dr Varghese who battled it out and resuscitated the Nechupadam Clinic and chiseled and honed it into the global brand that it is today. During that rough patch, his wife Dr Joolie, her family, and Dr Paulose remained strong like pillars giving strength and encouragement to tide over the crisis.

Armed to the hilt with technological know-how in the latest developments in dental treatment modalities, Dr Varghese relaunched the clinic in 2018—the year when Kerala witnessed its biggest deluge in recent history. "At that time of our rebranding, there was no opportunity for marketing as any sort of expenditure in that avenue was frowned upon," he reminisces. They had a humble start with a fundraiser for the Chief Minister's Re-

lief Fund. "From then onwards, by the grace of God, there has been no looking back. From what we were in 2018, we have been able to double our total turnover," he quips with a smile of triumph.

Turning Crisis into Opportunity

The following year, COVID came as a whammy and Dr Paulose took an abrupt break from practice after

almost five decades. But Dr Varghese was unfazed and he remained strong at the helm to make sure the brand shone bright and reached more people. When clinics were closing their doors during the surge of the COVID pandemic, Nechupadam remained an exception. "We turned adversity into opportunity by leveraging our infection prevention measures. We became known as one of the safest

dental clinics for consultation as our infection rates were minimal thanks to our state-of-the-art interior design and germ-control facilities. Our infection control benchmarks were noticed in the West they were astonished at the sterilisation design and implementation. Little wonder that Nechupadam Dental Clinic Kolenchery was given the award for Best Clinic Interiors by FAMDENT

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Excellence in Dentistry Awards.

Patients are Family

Perhaps one wonders why Nechupadam has struck a chord with patients making it immensely popular both within and outside the realms of Kerala. The answer lies in how Varghese and his team handle each patient on the orthodontic chair. "We are God-fearing, empathetic and passionate people working with technology to better the lives of patients. This clinic is my second family to be precise. We work together as a team to give the best possible results. The way we treat them with care, and concern and the assistance of cutting-edge technology at a reasonable cost gives us great momentum," he says with pride. "We do not pull out a tooth unless it is necessary. For us, saving a tooth is like saving a life."

On average, Dr Varghese gets between 300 and 350 new patients a month not to mention the regulars who come for follow-up treatment.

He has the rare distinction of having mended around 100,000 smiles over the course of his career. Although his clientele mainly consists of NRIs, upper-middle class and middle-class

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folks, he ensures that financially backward patients are treated for free at the Kolenchery facility.

Blazing a Trail in Dental Health Tourism

Technical prowess apart, Dr Varghese has the unique distinction of giving health tourism in Kerala a twist. Leveraging on the comparatively low cost of dental procedures in Kerala, its quick results and almost-nil hospitalisation, he has been successful in creating dental healthcare tour packages. "We have a lot of patients from around the globe who come to savour the beauty of Kerala and undergo dental procedures within the span of a week," explains Dr Varghese. If they need a checkup after the procedure, they go on a tour around Kerala and then return.

Even annual follow-ups become an opportunity to holiday in God's Own Country," says the doctor-entrepreneur.

What makes NRIs and foreigners knock on the doors of Nechupadam is the astonishingly low cost of procedures compared to the Middle East and the West and the global quality that it religiously maintains. "The maximum time taken for a patient

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during a visit is three hours. In most cases, the patients do not have complications, thus enabling them to have good food, enjoy, go places and so on," he says with an impish smile.

What Foreigners Want

"A big chunk of our clients is from the Arab countries. The rest are from Europe, Australia and New Zealand. In dental tourism, we have full-mouth rehabilitation where there is comprehensive intervention when the patient has a lot of bad teeth. We still finish it in a week's time. It comprises root canals, crowns and bridges or full mouth implants. So within a week, they go from no teeth to fixed teeth," he says.

The other part is cosmetic correction and for that, there is something similar to a test drive where the projected result of the treatment is shown to patients to get their approval. "Patients either opt for digital smile design or they go for aligner treatment. The former is all about orienting your smile and your teeth to your face with the help of digital technology. For major alignment issues, we can make use of aligners.

Or they can even go for thin ceramic

veneers on top of the tooth. They are tailormade based on their smile. "

Orator Par Excellence

Dr Varghese wears many hats with aplomb and one such role is that of an orator/educator. His acumen in macro photography in the dental realm and his way with the most advanced instruments and their proper care have made him a much sought-after subject expert within his circle. He also takes part in a lot of webinars and conferences. He also gives one-to-one sessions with dentists on the proper care of reusable instruments and their sterilisation. It is all about cleaning, washing, drying, packing before being sealed, autoclaved, numbered and stored. This stringent way ensures that there is no cross-contamination in a clinic.

Kuttydentist YouTube Channel Dr Varghese is equally passionate about sharing his subject expertise and creating awareness about dental health. With this in mind, he launched a YouTube channel named Kuttydentist in Malayalam. It showcases case studies while ensuring the privacy of patients. It also enables people to understand how technology can benefit their dental health and wellness.

Of Lens and Ragas

Dr Varghese, whose clinic has won an array of excellence awards, is passionate about music. When not wielding the dental drill or mouth mirror, he finds time to indulge in the world of ragas in the company of his beloved Korg PA700 and Casio Privia Digital Piano.

"My passion for music is linked to relaxation.

I play the keyboards and I do sing a bit. Whenever I feel drained out, I go to the keyboard and play a tune," says the talented doctor, who loves the numbers of Yanni. He also devotes time to uplift his soul by listening to Christian devotionals played by bands such as Petra and Elevation Worship.

An avid shutterbug, Dr Varghese loves to experiment with macro photography with his Canon M50 Mark 2, Nikon D750, and Nikon D3100. Be it magnifying the head of an ant or the contours and texture of a tooth, his skills in macro photography have fetched him rave reviews. Photographs of procedures and close-up shots of the tooth and various treatment modalities have made it to the covers of medical journals.

When asked how he maintains a worklife balance, Dr Varghese says his wife, Dr Joolie, takes care of most of his worries as she manages the clinic and its human resources. "Indeed, she was my biggest support in my worst times," says the loving father of Timothy and Tabitha.

Replying to the question about future plans for the brand, he says he will spare no efforts to ensure that a tooth looks better, functions better and lasts longer. "Our plans are to be the best and continue to be so. We focus on becoming better and better to ensure healthy smiles for a lifetime," says Dr Varghese as he signs off

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BUSINESS

Women are increasingly embracing online payment as a mode of transaction which is equally true for national level as well as for the hinterland

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

Women and the Internet of Things A recent survey by AC Nielsen shows how women are powering internet usage in rural areas leading to enhanced financial inclusion and that should be music for the ears for last mile credit providers

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he India Internet Report, 2023, released recently by global consultancy firm AC Nielson, has some revealing facts that not just the media planners and policy makers but also the financial institutions in general and those who serve the unbanked – yes, I am referring to the microfinance industry – should sit back and take note of. Other than the usual forecast and headline numbers, the survey has shed light on a hithertoless-talked-about fact of the growing internet or digital penetration in India; it is unequivocally driven by

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women from the rural India and particularly from economically deprived or to use a more politically correct term, weaker section. Coming at a time when we often wake up to the news that vividly portray atrocities against women leaving all of us hanging our heads in shame, such good news is indeed heartening.

Let me begin with some revealing numbers from the study. Against the average annual growth rate of 40% internet users in rural India in 2022 over 2021, women contributed 35% of growth. More importantly, 30% of them are from economically

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and educationally weaker backgrounds. To be precise, there were 3.5 crore women internet users in 2022, of which women from the economically and educationally weaker section account for 1.23 crore. In other words, one out of every third internet users hails from the economically and educationally backward sections of the society.

Another striking data point presented by the authors of the Report is the fact that women are increasingly embracing online payment as a mode of transaction which is equally true for national level as well as for

While 47% of the women at the national level prefer digital payment over cash or other modes of payments, 31% women surveyed by the researchers use digital or online mode of payment as against 69% of men the hinterland. For instance, while 47% of the women at the national level prefer digital payment over cash or other modes of payments (no surprises there), 31% women surveyed by the researchers use digital or online mode of payment as against 69% of men. Understandably, sharing smartphone is a factor that is driving up digital usage in rural India. However, the most important

thing to note here is that 47% of women share smartphones for educational purposes. It also goes without saying that smartphone sharing happens more often in lower income households. This is a trend that all of us should take note of while looking for new ways to support economically backward households.

To put it in perspective, despite all odds, women in India are shed-

ding their old ways of living and are fast coming out of their cocoons and I am sure this is one trend for all of us to reckon with and tune our activities going forward. If this trend plays out in full, then I could say with conviction that the day of women empowerment is not that far away from now. And it should be music for the ears for all who strive to empower women

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BUSINESS

Your organisational ‘war chest’ requires not just the strategists but also the foot soldiers, who can focus singularly on implementing great well laid plans.

Rajesh Nair Partner, Ernst & Young LLP

Changing Fundamentals of Senior Recruitment

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he time span of business cycles has changed. The business plan of today looks at a two-year horizon and with each strategy session, the outlook of the future has become narrower. At a TiE entrepreneurship conference, a famous venture capital financier said, ‘Frankly, I have never seen any five year plan really come to fruition!’ It still does not excuse us from building business strategies because direction is still important. So is there an elusive panacea or a framework that will solve all your business issues? In my two and half decades of experience, I have not come across many.

But what can weather the storm is the right leaders at the cockpit. We need CXOs who have the courage to change course, adapt quickly to the tailwinds and find direction aligning with the head winds.

So what does that really leave for

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the business heads do? To recruit the right people! This is of course easier said than done. We have continually started looking at this function as 'noncritical' and 'outsourcable' and this leads to a difficult trend.

The emergence of the new band of professionals called ' Placement consultants' truly signify the flavour of senior management thought that recruitment is best left to experts outside the firm, who are widely networked and are likely to know where to find skills and talent. Some of it is true, some of the placement consultant, one had interacted with give you that confidence and also have the right experience to guide you in the same. But that does not absolve us from thinking more and spending more time for this important activity.

Increased engagement by the top leadership in recruiting for your team reaps multiple benefits. One gets a first-hand feel of the people

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being hired, clarity on the strengths they bring on to the table and constant realistic look at the skill gap of the organisation. Your organisational ‘war chest’ requires not just the strategists but also the foot soldiers, who can focus singularly on implementing great well laid plans.

So how does one mobilise the best?

How can we identify the hidden gems who are tailor made for your needs? Is there a golden rule to hiring? Sadly, there are none. But couple of decades in the management world throw up some interesting experiences which I present as tenets.

Plan to Give Long Careers Even if They Leave Never hesitate to hire someone ambitious just for the feat that she will quit soon! Attrition is a reality!

It is unwise to think that it is the impetuousness of the young that makes them do it. It is a plethora of opportunities and newer avenues. People

will leap across industry verticals and functional domains. While there will be the constant quest to keep them longer, you should also understand enough to let them go! They are not always leaving their managers or the organisations. The key is to train them well to your needs from a long-term perspective. They may emerge as an important stakeholder and ambassador for your organisation always. The examples of HLL, P&G and Tata organisations are classics. They hire the best engineers and management graduates and train them well. They in turn become leadership nurseries for the entire business fraternity not just in India but also globally, now.

Look for Attitudes, Skills Can Be Built Some age-old philosophies hold

relevant even today A seasoned campus recruiter once told me ‘It does not matter what the candidate knows – that is what exams and practicals at the B-Schools do. It matters even less, what the candidate does not know, because it is anyway useless to me. What I hire is a great attitude!

‘It remained with me for a long time and I still ask myself ‘Have I hired the right attitude’? The initiative, the eagerness and perseverance help them shape and build skills over time. A lot of management experts feel that ‘confidence beats competence’.

Diversity is Key Diversity is not just a slogan or something one needs to have in the vision statement. It makes proper business sense. The best teams are both diverse and inclusive, fully lev-

eraging team members’ different skills, experiences and perspectives to generate ideas that are relevant to business’ rapidly evolving needs.

Diversity is not a corporate slogan or catchy shenanigans in your annual report. It is a business imperative – Businesses need that diversity in idea and at times, diversity is also about suppressing that itch to look for ‘similar’ people!

Trust Your Gut When You Hire At times, an interview presents someone with the odd experience, a complete oddball at answers. But the chimer in your heart keeps ticking, indicating that there is something about her, that is interesting and you cannot put a finger on it. Surprise yourself and hire them. Some of them turn out to be the gems, you

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BUSINESS

Diversity is not just a slogan or something one needs to have in the vision statement. It makes proper business sense. never imagined.

Blending in Is an Important Characteristic Corporate culture is a sort of energy filed of an organisation. You can to bring in people who have the ability to blend in. They should have the ability to adjust which they can also add to it by their prior experiences. An interesting way to do it is to have the candidates have a short chat with a small cross section of people in the organisation It needs to be a casual ‘one to one’ and not

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a grilling question and answer session.

Basic Skills Are Evergreen They all come prim, proper and eager to impress and flash the best of credentials. But it does not take long to understand some basic behaviour like listening skills and usage of neat courteous phrases with the right countenance. There is a fine thin line between branding and bragging. Look out for the wrong smoke signs.

You can never be completely

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right. It is impossible to cross all the ‘T”s and dot all the ‘I’s. Longevity of businesses is always a function of multiple variables and some of them are completely out of the control of organisational leaders.

But the easiest action in our control is to recruit a great team – Do it and you will insure yourself for the future. In today's AI world, we are not looking for technology to replace leaders but leaders who can leverage technology in every area of work

HEALTH

Dr Arun Oommen

Radiofrequency rays emitted from mobile phones have not been proven to cause brain tumours nor have they been proven to be absolutely safe.

MBBS, MS (Gen Surg), MCh (Neurosurgery), MRCSEd,MBA Senior Consultant Neurosurgeon VPS Lakeshore Hospital NH-47, Bypass, Maradu, Nettoor PO, Kochi 682040, India.

Are Brain Tumours Related to Excess Cell Phone Use?

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his has been the subject of a great deal of debate in recent years. Cell phones give off radiofrequency (RF) rays, a form of energy on the electromagnetic spectrum between FM radio waves and those used in microwave ovens, radar, and satellite stations. Till now it has not been proven that RF waves can cause brain tumours and at the same time it remains to be proved that RF waves are absolutely safe. It is ionizing radiations that has been proven to cause cancer by damaging the DNA inside cells. Cell phones do not give off ionizing radiation.

In 2011, the International Agency for Research on Cancer (IARC) classified mobile phone radiation as

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Group 2B - possibly carcinogenic.

That means that there "could be some risk" of carcinogenicity, so additional research into the long-term, heavy use of mobile phones needs to be conducted.

Some studies pertaining to mobile phone RF rays have made a few observations • Studies to date provide no indication that environmental exposure to RF fields, such as from base stations, increases the risk of cancer or any other disease.

• Researchers have made some inconclusive studies that exposure to very high signal cell phone radiation led to a slightly increased risk of malignant gliomas in the brain and schwannomas of the heart

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in male rats.

• Tumours are more likely to occur on the side of the head where the cell handset is used.

• One hour of cell phone use per day may increase tumor risk after ten years or more. Also it's possible that children who are increasingly using cell phones are at higher risk (4-5x) as the skull thickness is less thus allowing more radiation penetration.

• Cell phone technology also continues to change, and it’s not clear how this might affect any risk.

• Sperm die three times faster and experience triple the damage to mitochondrial DNA compared to sperm from men who are not exposed to cell phone radiation.

However, all these need to be proved with further research and studies.

So as of now recommendations to reduce such risks can be by A. Using an earpiece such that the handset is away from the head.

Never keep your cell phone under your pillows. Also as far as possible keep cell phones in handbags rather than in pants or shirt pockets.

B. Keep the mobile phone away from you when dialing to connect.

Phones use more radiation during connection time.

C. Avoid continuous talking for more than 15- 20 minutes.

D. Use more use of texting.

Keep cell phone away from the

body while pressing 'send'.

E. Do not use cell phones in a car without an external antenna.

F. When moving at high speeds cell phones try to connect with different network antennas thus increasing the radiation exposure.

So avoid using in moving vehicles, lifts, during jogging, etc.

G. People who use phones continuously like receptionists, call centre workers, etc are advised to use more of landphones.

H. Make sure that the Specific absorption rate (SAR) of our mobiles are less than 1.6 units. Specific absorption rate (SAR) is a measure of the rate at which energy is absorbed by the human body when exposed to a radio

frequency (RF) electromagnetic field. It's measured as watts per kilogram (W/kg).

I. Bluetooth devices give off much lesser RF radiation than cell phones but since they are in close contact with the body the area of radiation dissipated is much less thus increasing radiation absorption per kg body weight. Thus its safety is questionable and hence should be used with caution.

Radiofrequency rays emitted from mobile phones have not been proven to cause brain tumours nor have they been proven to be absolutely safe. IARC hence recommends mobile phones to be used judiciously

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PAGEANT

Enchanted Elegance Takes Center Stage:

Miss South India 2023 Crowns the Stars of South

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n a world where fairy tales whisper their secrets to the stars and dreams are woven into the very fabric of reality, beauty pageants offer a captivating platform for everyday women to be transformed into the extraordinary. It's a realm where tiaras sparkle like stardust, where gowns are woven from the threads of ambition, and where the applause of a captivated audience becomes a symphony of hope.

Pegasus Event Production Company, through its regional pageant known as Miss South India, extends this transformative opportunity to exceptional young women in South

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India. The 21st edition of Miss South India, skillfully orchestrated

by Pegasus, unfolded successfully.

The competition unfolded in three riveting rounds: Indian Ethnic Wear, Red Cocktail, and Black Gown. In the Indian Ethnic Wear round, 19 contestants presented themselves in traditional Indian attire, introducing themselves to the audience. The Red Cocktail round was more intense, with 7 contestants moving forward, leaving 12 contenders to face a rigorous question-andanswer session. Miss South India values qualities like confidence and social responsibility, making this

round a test of intellect. The Black Gown round featured 12 contestants, from which 7 finalists emerged. This led to the common question round, where each of the seven contestants provided thoughtful responses, earning applause from the audience.

The event reached its peak as the audience showed their support for their preferred contestants when the host asked for their choices. The

contestants, holding hands, showed their happiness as the names were announced. Harsha Sreekanth was crowned Miss South India 2023, with the presence of Manappuram and DQUE. Akshatha Das and Rosmin T were named First Runner-up and Second Runner-up, respectively.

The Miss South India 2023 spectacle took place on September 30 at the Gokulam Convention Centre in

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PAGEANT

Kochi. SAJ Hotels and Resorts CMD Sajan Varghese had the honor of crowning the winner and first runnerup, while Sobha Viswanath, owner of Weavers Village, did the honors for the second runner-up. Pegasus Chairman Dr. Ajit Ravi was also in attendance to witness this remarkable moment.

The event featured a lineup of remarkable individuals who received coveted subtitle awards. Cerena Ann was named "Miss Perfect Ten," while Akshatha Das earned both "Miss Congeniality" and "Miss Photogenic" titles.

Aishwarya Pundlik Magdum's graceful walk earned her the "Miss Ramp Walk" accolade. Pragathi Yashas was

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celebrated as "Miss Social Media," Anuradha Kumari as "Miss Popular," and Gowridev R Nair's talent earned the "Miss Talent" award. Liya Elizabeth Joshy was honored as "Miss Humanness," Deepika Krishnamurthy as "Miss Adorable," and Namrata Gollamandala as "Miss Sensational." Dr. Dhalika was recognized as "Miss Vivacious," and Livya Leffi received the title "Miss Renaissance."

Additionally, regional titles were bestowed upon outstanding contestants: Livya Leffi as "Miss Queen Kerala," Aishwarya Pundlik Magdum as "Miss Queen Karnataka," Muskan Nayar as "Miss Queen Andhra," Akshatha Das as "Miss Tamil

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Nadu," and Anusha Kantam as "Miss Queen Telangana." These accolades added depth and diversity to the event's celebration of talent and beauty.

The winners were adorned with splendid gold crowns designed by Preethi Parakkat and gold stuffed mementos designed by Parakkat Jewelers. The first and second runners-up received generous gifts worth Rs 60,000 and Rs 40,000,

while the Miss South India 2023 titleholder received a coveted gift worth Rs 1,00,000.

A distinguished panel of judges, including Shiju Rasheed (Actor), Sharanya Shetty (Actress), Dr. Jaya Mahesh (fitness therapist), Regi Bhaskar (Fashion Photographer), and Saleh Yohann Fernandez (Entrepreneur, Pageant Trainer & Mentor), had the formidable task of selecting the winners.

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PAGEANT

The 21st edition of the Miss South India beauty pageant, meticulously curated by Pegasus to unearth the South India beauty queen, witnessed the triumph of these accomplished women. The event was proudly underpinned by Manappuram Finance Limited and DQUE, serving as the primary partners for Miss South India 2023, presented by Pegasus Global Pvt Ltd. An array of esteemed partners, including SAJ Group Hotels and Resorts, Medimix, Unique Times, Parakatt Resorts, and Alcazar, contributed to the event's grandeur.

Further support for the event was extended by co-partners such as Aiswaria Advertisements, FICF, UtWorld, UT TV, Times New, Kalpana International, Europe Times, Photogenic Fashion and Weddings, Good Day Hotels and Resorts, Rotary Cochin Smartcity, Akshay Inco, Green Media, Neenu Pro The Sound Experts, and JD Institute of Fashion Technology.

The radiant contestants who graced the stage and contended for the crown hailed from diverse regions, including Karnataka, Tamil Nadu, Telangana, Kerala, Andhra Pradesh, and more. Aishwarya Pundlik Magdum from Karnataka, Akshatha Das from Tamil Nadu, Anuradha Kumari from Telangana, Anusha Kantam from Telangana, Cerena Ann from Kerala, Deepika Krishnamurthy from Karnataka, Dr. Dhalika from Tamil Nadu, Gowridev R Nair from Kerala, Harika Kapilavai from Andhra Pradesh, Harsha Sreekanth from

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Kerala, Keerthana S from Karnataka, Livya Leffi from Kerala, Liya Elizabeth Joshy from Kerala, Muskan Nayar from Andra Pradesh, Namratha Gollamandala from Telangana, Pragathi Yashas from Karnataka, Rithika Reddy from Telangana, Rosmin T from Kerala, and Sreeja U from Andhra Pradesh were the contestants.

The competition's core mission extends beyond the spotlight, seeking to celebrate the nation's rich

cultural diversity. The crowned Miss South India winners are not only symbols of beauty but also ambassadors of grace, intellect, and social responsibility. They embark on a journey that transcends borders, representing their regions on national and international platforms. This unique opportunity not only enriches their personal growth but also opens doors to inspiring others and making a positive impact on society

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SPECIAL FEATURE

Though Google, the most successful technology company of this century, entered India after six years of its launch, India became its fastest-growing market. India has become the most important market for most of the technology giants in the world because of its population. The once reluctant luxury carmakers, iPhone, Tesla and many big names are friends of India now because there are people to buy their products.

Sajikumar

(Mumbai-Based Author and Blogger)

A Promise for Every Business

E

very individual is a customer of many products. Fastmoving Consumer Goods (FMCG) cannot grow in a country with a stagnant population.

Business cannot grow when people become penniless. Companies that can read people's minds and how to satisfy them succeed. They build a firm position even when one segment slows down if the market is hugely populous. Companies like ITC target all classes of people with a footprint in a vastly diversified market. Ultimately, its focus on reaching more people with new products helps it resist fatigue. The digital business calculates growth potential based on how many people hit the internet. The size of the population plays a pivotal role in the success of every business.

Until the mid-90s, the European economic superpowers, the US and Asian giants, did not give any atten-

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tion to India, then the second most populous nation and a country on the list of poor nations. The second largest population, after China, wasn’t India’s attraction then. The scope of growth in per capita consumption of everything did not attract anyone. No analyst could foresee India as an emerging economy on its strength of population and demographic advantage. Yet, by that time two multinational majors like Procter and Gamble and Unilever India (then named Hindustan Lever) could build their world’s largest customer base, silently celebrating India’s population growth.

Economic instability, corruption, too many regulations, license and permit raj, etc. deterred all economic growth prospects. The strength of the population could have been a counterbalance against the other adversities. Other than the British-era multinationals, none

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wanted to invest in India to set up factories. Many companies refused to sell their products in India before the products became off the market in developed economies. Even when they were active in many Asian markets, densely populated India wasn’t their choice.

Suddenly, in the mid-90s all discovered a major strength of India – the population. That was the time Europe reported a population decrease. After the reversal of population fall in Europe in the late 90s, it could record less than one per cent population growth. The moribund population growth, stagflation and demand recession forced the US and European multinationals to look far at India’s huge population size. Europe today has only half the population of India, naturally with half the market potential existing in India for any business. Analysts with the best common sense couldn’t afford to dis-

regard India’s growing population.

Russia, the largest country in the world, has only 10 per cent of India's population. Not many multinationals want any presence in Russia. The most powerful economy in continental Europe has only eight per cent of India's population. That is also not as encouraging a market as India. The geographies with sparse populations are not promising markets for any business, especially for digital business and consumer products. The saturated infrastructure segments do not offer any growth prospects in Europe, Japan, and the US. Population growth in India was not a new strength, thanks to the baby boomers of the 60s. When economic watchers and market analysts discovered India’s potential, more than two-thirds of Indians

were below the age of 30, making India the world’s youngest country.

Last year, India became the world’s most populous country, surpassing China with a few million more. The ageing population of the developed economy alarmed the multinationals, which were once reluctant to invest and sell their premium products in India. Now all are bullish about India finding in the country the world’s biggest customer pool.

The time is up for a perceptual change. For business, every person is a customer. More population means more customers. China explained it silently while densely populated countries did not listen carefully. In the digital business landscape, nothing but the count of population determines success. India has more internet users than the total population of Europe. By next

year, the number will be 20 per cent more. That is the reason we are all praising India. The old arguments of economic regulations, license and permit raj as deterrents of economic growth have gone into smoke.

Though Google, the most successful technology company of this century, entered India after six years of its launch, India became its fastest-growing market. India has become the most important market for most of the technology giants in the world because of its population.

The once reluctant luxury carmakers, iPhone, Tesla and many big names are friends of India now because there are people to buy their products. They know the time has changed. Customer means people and customer base means population, thanks to the transformation in everyone's perception

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35

FINANCE

Adv Sherry Samuel Oommen: This article is authored by Adv Sherry Samuel Oommen. Adv Oommen, who specializes in constitution, tax and corporate laws 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 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.

Input Tax Credit - Is the Credit Elusive?

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oods & Services Tax (“GST”) which was touted as the “new age” tax has now sadly turned to be a breeding ground for protracted litigation. In the sphere of GST, input tax credit (“ITC”) forms an integral part of the ecosystem. It would indeed be apodictic that the essence of GST lied in improvising the ways of reducing the “cascading” effect of taxes by ensuring set-off at each stage of the supply chain until it reaches the ultimate consumer. Through this mechanism, the cascading effect of taxes would stand mitigated thereby reducing the overall product cost.

To put the above in context, in the pre-GST era taxes paid under state laws were not allowed as credit whilst discharging the liability under

central laws. For instance, a service provider who is subjected to service tax was not allowed credit in respect of VAT paid (for instance) on capital goods procured by him. All these restrictions led to a cascading effect.

GST being a common tax on both goods and services with similar provisions across the nation was introduced with the objective of overcoming the problem of cascading effect.

1.Overview of the provisions governing ITC The legal precepts governing input tax credit is provided in Section 16 of the Central Goods & Services Tax Act, 2017 (“the Act”). The said section deals with the eligibility and conditions of taking input tax credit.

Section 16(1) of the Act read as follows: “Every registered person shall,

subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person”.

It would be pertinent to note that Sections 16(2) to 16(4) puts restrictions on the entitlement to input tax credit. In this article, I intend to delve into some of the key issues on the entitlement to ITC having regard to the provisions of Sections 16(2) (c) and 16(4) of the Act. Section 16(2) of the Act prescribes certain conditions precedent for entitlement to the Credit of Input

In the pre-GST era taxes paid under state laws were not allowed as credit whilst discharging the liability under central laws.

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Tax which include the following: • The registered person must be in possession of a tax invoice or debit note issued by supplier or such other tax paying document as may be prescribed; • The goods or services or both must be received by such person; • Tax charged in respect of such supply has been actually paid to the Government either in cash or through utilization of input tax credit admissible in respect of the said supply; and • The said registered person has furnished his return under Section 39 of the Act. The provision also states that payment of consideration prior to

availing credit is not necessary, but it must be discharged within 180 days of the invoice including tax payable thereon. If the dealer fails to honour the said timelimit of 180 days, he would be required to pay the input tax credit so availed along with interest thereon.

2. Section 16(2)(c) of the Act The provisions of Section 16(2) (c) of the Act mandates that a registered person would be eligible to claim input tax credit ONLY if the tax paid in respect of such supply has actually been paid to the Government. In essence, though a buyer would have paid his supplier in full, he would be eligible to claim in-

put tax credit only if the supplier has paid the taxes on the said supply to the Government. This provision has been a subject matter of litigation before various courts. Recently, in a welcome judgment, the Kerala High Court in the case of Diya Agencies Vs State Tax Officer (2023) 10 Centax 266 (Ker) held as follows: “From the perusal of Exhibit P-1 impugned assessment order for the assessment year 2017-18 dated 24-5-2022 it is evident that the petitioner's claim for higher input tax has been denied only on the ground that the said amount was not mentioned in the GSTR 2A. If the seller dealer (supplier) has not remitted the said amount

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FINANCE

One must bear in mind that “input tax credit” is “as good as tax paid”.

This proposition has been upheld by the Hon’ble Supreme Court in Eicher Motors Limited Vs Union of India (1999) 106 ELT 3. Further, the Hon’ble Supreme Court in the landmark judgment in the case of Collector of Central Excise, Pune Vs Dai Ichi Karkaria Limited (1999) 112 ELT 353 has held that such credit is an indefeasible right. paid by the petitioner to him, the petitioner cannot be held responsible. Whether the petitioner has paid the tax amount and the transactions between the petitioner and seller dealer are genuine are the matter on facts and evidence.” [Emphasis Supplied] A similar view was also upheld by the Hon’ble Calcutta High Court in the case of Suncraft Energy Private Limited Vs Assistant Commissioner, State Tax (2023) 77 GSTL 55, where the Hon’ble Court after considering the judgment of the Hon’ble Supreme Court in the case of Arise India Limited (2022) 60 GSTL 215 held as follows: “In the reply submitted by the appellant to the said show cause notice the appellant had clearly stated that they are in possession of the tax invoice, they had received the goods and services or both and the payment has been made to the supplier of the goods or services or both. The reason for denying the input tax credit is on the ground that the detail of the supplier is not reflecting in GSTR 1 of the supplier.

The appellant had pointed out that they are in possession of a valid tax invoice and payment details to the supplier have been substantiated by producing the tax invoice and the bank statement. The appellant also referred to the press release dated 18-

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10-2018. What we find is that the first respondent has not conducted any enquiry on the fourth respondent supplier more particularly when clarification has been issued where furnishing of outward details in Form GSTR 1 by a corresponding supplier and the facility to view the same in Form GSTR 2A by the recipient is in the nature of tax payer facilitation and does not impact the ability of the tax payers to avail input tax credit on self-assessment basis in consonance with the provisions of section 16 of the Act. Furthermore, it was clarified that there shall not be any automatic reversal of input tax credit from buyer on non-payment of tax by seller. Further it is clarified that in case of default in payment of tax by the seller recovery shall be made from the seller however, reversal of credit from the buyer shall also be an option available with the revenue authorities to address the exceptional situations like missing dealer, closure of business by supplier or supplier not having adequate assets etc.

9. The first respondent without resorting to any action against the fourth respondent who is the selling dealer has ignored the tax invoices produced by the appellant as well as the bank statement to substantiate that they have paid the price for the

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goods and services rendered as well as the tax payable there on, the action of the first respondent has to be branded as arbitrarily. Therefore, before directing the appellant to reverse the input tax credit and remit the same to the government, the first respondent ought to have taken action against the fourth respondent the selling dealer and unless and until the first respondent is able to bring out the exceptional case where there has been collusion between the appellant and the fourth respondent or where the fourth respondent is missing or the fourth respondent has closed down its business or the fourth respondent does not have any assets and such other contingencies, straight away the first respondent was not justified in directing the appellant to reverse the input tax credit availed by them.

Therefore, we are of the view that the demand raised on the appellant dated 20-2-2023 is not sustainable.”

[Emphasis Supplied] In the above-mentioned judgment, the Hon’ble Calcutta High Court held that recovery could be effected from the buyer only if the Department is able to bring out an “exceptional case” that warrants recovery from him. In the normal course, the Department would need to use all its force in first recovering

the sums due from the defaulting seller.

3. Section 16(4) of the Act The provisions of Section 16(4) of the Act deals with the time-limit to take credit. The said provision reads as follows: A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the thirtieth day of November following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier: Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of

March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under subsection (1) of said section for the month of March, 2019.]”

As apparent from a reading of the proviso, the entitlement of a buyer to take credit is dependent upon the seller filing his returns on time. It would be pertinent to note that the constitutionality of the provisions of Section 16(4) of the Act has been challenged before various Courts including the Hon’ble High Court of Kerala.

The Hon'ble High Court of Kerala in various writ petitions including in WPC 27150 of 2023 was pleased to grant stay of further

proceedings consequent to invocation of Section 16(4) of the Act. One must bear in mind that “input tax credit” is “as good as tax paid”. This proposition has been upheld by the Hon’ble Supreme Court in Eicher Motors Limited Vs Union of India (1999) 106 ELT 3. Further, the Hon’ble Supreme Court in the landmark judgment in the case of Collector of Central Excise, Pune Vs Dai Ichi Karkaria Limited (1999) 112 ELT 353 has held that such credit is an indefeasible right.

4. Parting thoughts The question of one’s entitlement to input tax credit after having been reckoned as “tax paid”, whilst now being a subject matter of litigation, has resulted in ITC being elusive. As always, one would have no other choice but to lean to the Courts to ensure that their rights are protected

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HEALTH & FITNESS

Rajiv Ambat

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

Cardio, Gym or Yoga?

Which is better?

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he World Heart Day celebrations concluded on 29th September, once again emphasizing the crucial importance of prioritizing heart health—and for a very valid reason. Cardiovascular diseases persist as the leading cause of global mortality, claiming more lives each year than any other ailment. The designated day might be over, but our will to safeguard the health of our heart should continue, 365 days a year.

Understanding the sobering statistics is the first step toward appreciating the importance of this topic.

Cardiovascular diseases, encompassing heart attacks, strokes, and other related conditions, are responsible

for a staggering number of fatalities. The urgency lies not only in the prevalence of these diseases but also in their potential preventability through lifestyle choices.

The risk factors include your family history of heart disease, your lifestyle choices like diet, physical activity, and smoking, as well as conditions like high blood pressure and cholesterol levels. By identifying these factors, you empower yourself to make informed decisions about your heart health. As we delve into practical tips for maintaining heart health beyond World Heart Day, it's essential to recognize that our daily habits play a pivotal role in shaping the destiny of our cardiovascular health. Let's explore some simple

yet effective lifestyle adjustments that can make a lasting impact on the well-being of our hearts.

Cholesterol Chronicles Cholesterol, is a vital component for our health. While it's true that cholesterol is an essential substance our bodies need, too much of the wrong kind can spell trouble! Cholesterol comes in two main types: LDL (low-density lipoprotein) and HDL (high-density lipoprotein). LDL cholesterol is often called "bad" cholesterol because it can build up in your arteries, creating plaque that narrows and clogs them, increasing the risk of heart disease. On the other hand, HDL cholesterol, often referred to as "good" cholesterol, helps remove excess LDL cholesterol from

Incorporating sources of omega-3 fatty acids such as fatty fish, flaxseeds, and walnuts, limiting processed foods, sugary beverages, and excessive red meat intake and mindful calorie consumption to maintain a healthy weight is extremely important.

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your bloodstream.

In the past, it was widely believed that consuming a diet high in cholesterol was the primary culprit behind elevated blood cholesterol levels.

However, recent research has debunked this misconception.

Dietary cholesterol comes from animal-derived products ONLY (including diary). There is NO cholesterol in plant-derived food!

But here's the twist! Even pure vegetarians who consume high amounts of processed carbohydrates, sweets and junk food can experience high cholesterol levels. Why? Because certain factors beyond just dietary cholesterol play a very significant role in your blood cholesterol levels.

For instance, deep-fried foods, especially those bought from outside shops, may be cooked in reheated

oil. Reheated oil can increase cholesterol levels in the blood. Additionally, trans-fats are often added to many store-bought food items to enhance shelf life, texture, and flavor. For example, those thin and crispy flakes you find in store-bought egg-puffs are achieved with the help of transfat (vanaspati). These trans fats can also contribute to high cholesterol levels.

Triglycerides, is yet another detrimental form of cholesterol that can form blockages in our heart arteries. Essentially, triglycerides serve as a storage form for excess calories in the body. Therefore, an overabundance of any food, even seemingly healthy organic food, has the potential to elevate blood triglycerides and total cholesterol levels.

Eating healthy requires you to be cognizant of both the quantity and

quality of calories.

If you occasionally crave deepfried delights, a better approach is to prepare them at home. But remember, avoid reheating the oil, and enjoy these treats in moderation. Include omega-3 fatty-rich food in your diet to help manage cholesterol to a reasonable extent. Fatty fish, nuts, and flaxseeds are all rich in omega-3. A good quality omega 3 supplement of atleast 700 mg of EPA & DHA (fatty acids) is an alternate option.

A heart-healthy diet is one that is rich in dietary fiber (fruits and vegetables), whole grains, and lean proteins while minimizing saturated and trans fats, cholesterol, and excessive sodium. Incorporating sources of omega-3 fatty acids such as fatty fish, flaxseeds, and walnuts, limiting processed foods, sugary beverages, and excessive red meat

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HEALTH & FITNESS

Lack of sleep is more than just a restless night; it can be a silent saboteur of heart health. Sleep deprivation triggers your body's stress response, leading to an increase in blood pressure. Furthermore, it disrupts your body's glucose metabolism, potentially elevating blood glucose levels—a known risk factor for heart disease.

intake and mindful calorie consumption to maintain a healthy weight is extremely important.

Oil Conundrum The perennial debate over which cooking oil is truly heart-healthy is mired in conflicting opinions, exacerbated by the marketing strategies of FMCG companies. The scientific community itself remains divided, further complicating matters. Traditionally, saturated oils like coconut oil and butter were demonized for their supposed role in elevating cholesterol levels and heart disease risk. However, recent research has thrown a curveball into this narrative, with some studies even hailing coconut oil as a heart-friendly option. The consensus, though, leans towards the cardiovascular benefits of mono-unsaturated oils such as olive oil and avocado. Given this, a practical recommendation would be to opt for unsaturated oils, as agreement on their heart-healthy properties seems more unanimous.

Yet, the choice of oil isn't a onesize-fits-all scenario. The lower smoke point of unsaturated oils, attributed to the weaker double bonds between carbon atoms in their hydrocarbon chains, makes them less suitable for high-temperature cooking. For high-heat cooking like tawa frying, saturated oils like coconut oil and butter ghee become preferable due to their higher smoke points.

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It's crucial, however, to regulate the intake of saturated fats, ensuring it doesn't exceed one tablespoon per day, constituting less than 10% of the overall calorie intake.

Additionally, the extraction process introduces another layer of complexity to the oil conundrum.

Refined oils, while more stable at high heat, lack the antioxidants and nutrients present in unrefined or raw oils. The latter, with its rich phytonutrients, maybe a delightful addition to skincare routines but demands caution in cooking due to its lower smoke point and may turn rancid much faster.

When it comes to oil, the takeaway is nuanced —choose your cooking oil based on specific needs, whether it's high heat tolerance or nutritional richness, and always be mindful of portion control given their calorie density.

BP - The Salty Truth Most of us know that salt increases blood pressure. The real villain is Sodium in the table salt.

However, it is important to remember that sodium isn't confined to your salt shaker. Sodium compounds (sodium nitrate, sodium benzoate, etc.) are often added in packaged and processed food as preservatives to increase their shelf life. Next time you go on grocery shopping, pay attention to food labels and be mindful of sodium content.

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According to the American Heart Association, most adults should aim for a daily sodium intake of approximately 2,300 milligrams (2.3 grams). Let me help you put that number into perspective - a mere teaspoon of table salt contains about 2,000 - 2,500 mg (2 - 2.5 grams) of sodium. If you're already grappling with hypertension, your doctor or dietician may recommend an even lower sodium intake of 2 grams or less for effective management of BP. Losing excess body weight in a healthy manner also helps to bring down blood pressure. It is estimated that for every 1 kg of body fat loss, a person can bring down their blood pressure by 0.8 - 1 mmHg. Including potassium and magnesium-rich food, omega-3 fatty acids, deep abdominal breathing, meditation, quitting smoking, etc. are all helpful in bringing down the blood pressure.

(Note- A person with secondary hypertension related to organ damage like kidney diseases etc. should consult their doctor before including such lifestyle changes).

Smoke Signals Beyond its well-known harmful effects on the lungs, smoking also plays a sinister role in impairing your heart health. Nicotine in the cigarette is a vasoconstrictor; smoking hence constricts your blood vessels (reduces its diameter). This constriction raises the pressure of

blood flow within these narrowed vessels, leading to hypertension, or high blood pressure.

Moreover, smoking increases inflammation and can also internally corrode the walls of the arteries (endothelial dysfunction), making them atherogenic— i.e. more prone to inflammation and cholesterol plaque deposition. This build-up of cholesterol plaque can ultimately lead to atherosclerosis, where arteries become further narrowed and hardened, increasing the risk of heart attacks and strokes.

The statistics are equally sobering; smoking can double or even quadruple the risk of coronary artery disease compared to non-smokers!

When it comes to heart health and

smoking, the only advice we have for you is - Quit Smoking!

Breathe Easy Take a moment to consider your breath—something so fundamental yet often overlooked. Many of us inadvertently fall into the habit of shallow upper chest breathing, when we tuck our tummy especially while posing for a perfect photo!

But here's the twist: this type of breathing can actually increase stress and contribute to higher blood pressure. The real secret to heartboosting breathing lies in the practice of deep diaphragmatic breathing. This technique has been shown to reduce heart rate and blood pressure while activating the parasympathetic nervous system, your body's

built-in relaxation response.

Here's a little experiment for you that you can do right away - check your heart rate on your fitness watch or device. Then, take a moment to practice deep abdominal breathing by inhaling slowly for a count of four through your nose, allowing your abdomen to rise, and exhaling slowly for a count of four through your mouth. After a minute or two, check your heart rate again. You might be surprised to see a lower heart rate and blood pressure and the calming effect this simple yet powerful exercise can have.

The Sleep Solution Lack of sleep is more than just a restless night; it can be a silent saboteur of heart health. Sleep dep-

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HEALTH & FITNESS

rivation triggers your body's stress response, leading to an increase in blood pressure. Furthermore, it disrupts your body's glucose metabolism, potentially elevating blood glucose levels-a known risk factor for heart disease.

Consider creating a relaxing bedtime routine, dimming lights, and keeping your sleep environment comfortable and cool. Maintaining a consistent sleep schedule and limiting the screen time before bed to reduce exposure to blue light can help improve your sleep hormone melatonin. Avoid large meals close to bedtime, as they can disrupt sleep.

Opt for lighter, heart-healthy snacks if needed. Caffeine and alcohol can

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also interfere with sleep, so it's wise to limit their consumption, especially in the evening.

Lack of certain nutrients like magnesium can also interfere with your sleep and cause insomnia.

Avocado, almonds, pumpkin seeds, quinoa, nuts and seeds are some of the magnesium-rich foods. Nuts and seeds are also good sources of tryptophan - a precursor of melatonin and the happy hormone, serotonin!

Exercise Unveiled We all know that exercise makes us healthy. However, in recent years - especially post the COVID era, we have seen seemingly fit and physically active people succumbing to heart attacks. This begs us the

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question - how much exercise is too much exercise?

Exercise helps improve blood circulation, strengthens the heart muscle, and enhances overall cardiovascular fitness. Regular physical activity also plays a pivotal role in maintaining a healthy weight, managing blood pressure, and reducing stress—all significant contributors to heart health. However, too much of anything including exercise can sometimes lead to adverse effects.

Overtraining, or excessive exercise without adequate recovery, can strain the heart and increase the risk of injuries.

According to the American Heart Association, a beginner should aim

for 150 minutes of moderate-intensity exercise per week - i.e. 30 minutes of moderate-intensity exercise for 5 days a week. For a person who is regularly exercising, 300 minutes per week, or 60 mins daily, for 5 days a week is recommended. A moderate-intensity exercise is one where your exertion is such that you do not go beyond 60% of your maximum heart rate (MHR). An upper safe limit, for high-intensity exercise is 90% of your MHR.

Heart rate is the number of heartbeats per minute It is important to include a variety of exercises that involve cardio, weight training and yoga. However, it's very essential to tailor your exercise routine to your individual fitness level, health goals, and any pre-existing medical conditions.

Regular exercises that are scientific, and structured to your

health conditions can reduce the risk of heart conditions and ischemic heart attacks by creating collateral arteries - as a natural bypass to arteries with blocks or plaque deposits.

A stitch in time saves nine!

Taking proactive measures to address issues early can prevent larger and more complex problems down the road. Understanding symptoms and warning signals, and routine tests go a long way to guard out heart health.

The symptoms can manifest differently in each person, but common signs include chest pain or discomfort (often described as pressure, squeezing, fullness, or pain in the chest that can radiate to the arms, jaw, or back), shortness of breath (especially during physical activity or at rest), unexplained fatigue or weakness, ir-

regular heartbeat (palpitations or a feeling that your heart is racing or fluttering), dizziness or fainting, swelling in the legs, ankles, feet, or abdomen (a sign of heart failure), and a persistent cough (especially if it produces pink or white mucus).

Men are more at risk than women. Smoking, family history, and lack of physical exercise are all risk factors. Specific tests and their recommended frequency may vary based on these factors. However, it is prudent to check your fasting lipid profile and blood pressure once every 6-9 months. Stress test such as TMT and ECG are some of the cheapest tests to determine the risk of an ischemic heart disease (blocks in arteries). I suggest you consult your cardiologist for such a preventive health check-up every 5-10 years - especially after turning 40

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MOTIVATION

Dolly Maria

The primary thing is to be kind with yourself, and understand that you can make mistakes even if the decision goes wrong, you can always start over.

Dolly Maria is founder of THE IGNIST, a training company born out of a noble cause and spirit.

She holds a decade long experience being a passionate mentor and entrepreneur.

WE ARE OUR DECISIONS!

F

amous psychologist and philosopher William James said, “There is no more miserable human being than one in whom nothing is habitual but indecision.” Have you ever had a hard time choosing between two things? Whether it be a big decision of choosing your life partner, choosing the right job offer for you from many options, choosing the right career, choosing the right path from the cross road you're on, or whether it be smaller decisions such as choosing what to eat for lunch or where to go for your next holiday, your decision-making skills can impact your life in a very significant way. Indecisiveness is a real threat to our social, career and personal lives. It can also be an after-effect of the trauma that you survived, or a psychological condition that you're suffering from. Making decisions

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might get really dreadful sometimes, but don't worry though, you can definitely work on it. If you’re indeed suffering from indecisiveness in life, you’re not alone and let’s have a look at solutions to overcome this constant source of stress.

Fear of whether you'd make a wrong decision is something that scares one the most while making the right choice. When posed with different options, your life experiences play an important role in making you assess the right option for you. Sometimes, different alternatives would look lucrative and it makes it really difficult to select one. Other times, several options can be tempting according to the social norms, financial conditions and appealing factors. Understanding why you are indecisive is vital.

The most important thing here is to be able to rightly analyse the pros

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and cons and assess the reality as it exactly is and then come to a conclusion as to what would be the best favourable option for you. It is always advisable that you take expert help incase you're struggling with indecisiveness. The primary thing is to be kind with yourself, and understand that you can make mistakes even if the decision goes wrong, you can always start over. Being hard on yourself will always delay the process of healing and returning to the factual path. Indecision can become hazardous if it lasts too long, and that is why you need to take external help if needed. To come to a decision that you need help is another part of decision-making still. It is only you who holds the key to your own transformation. When life poses different opportunities to you, if you feel frozen with fear of indecision, breathe, take a step back, and con-

template. For example, if you are contemplating on which job offer to choose from, analyse first where you currently stand and what you are in need exactly now. What would make you happy financially and workwise?

If you only look into the financials and jump into accepting a high offer, and if you do not like the work atmosphere that can severely affect your mental happiness. You need to relax and assess every other aspects of the opportunity before you jump into a conclusion. What would be good for you in the long run? How will this decision affect you and the people around you? Does it harm anyone in any sense?

Sometimes people refuse to make decisions to avoid responsibility. Being unaccountable only leads

to obvious loss of time and the consequences can be far worse than you assumed. Always remember to follow what your heart tells you. Your gut feeling will always indicate what's indeed good for you. On the other hand, your logical brain will analyse the external factors for you. Study both the cases, however, if you are passionate about holding onto your decision from your heart space, no other external adversities will be more of a challenge than that.

Most of the time people make decisions according to their needs.

You need to always remind yourself to ask whether this will matter 10 years from now. How would you be able to handle and feel this after a decade? Would this still be something that gives you enough happi-

ness down the road? Don't ever get into the common usual thought of 'What would they think?' We have seen that majority of the humanlife is wasted worrying about what others would think about us. We miss to live our joy seeking others' validation. Be free to make mistakes and own it. Learn to be comfortable in your own skin. Make mistakes, and try out deciding on smaller stuff that wouldn't give you a larger setback.

You can work on your confidence thus and build your way up slowly.

Sometimes the fear of making poor decisions can tire yourself out. Decision fatigue can also happen when you think and analyse too much, This is when analysis-paralysis happens. Sometimes just go with your heart, don't think too much.

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MOTIVATION

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Look into your comfort zones, happiness points, where all you might need to risk out, where you might need to compromise, where all would you feel lost or overwhelmed, and where you'd know you can win it.

There are no right or wrong answers really to this life in the longer run – What looked right for you a year ago might not look the same today. Decision-making becomes easier when your values are clear. Focus on your strengths. You have been living with yourself for years now, and no one knows yourself better than you. Hence you are your genuine critic and you are your biggest cheerleader. Find out what you already know.

Then list out what you can learn on the go.

Look into your comfort zones, happiness points, where all you might need to risk out, where you might need to compromise, where all would you feel lost or overwhelmed, and where you'd know you can win it. Try challenging yourself, which will help you boost your confidence level too once you overcome that hurdle successfully. It might look really uncertain now, but you can only find that out when you have taken a few steps ahead.

Scenarios keep changing with every milestone you cross. Do not be too worried about winning or losing, just focus on enjoying the journey. Forget and forgive. Make necessary changes and stride ahead. Just make sure you keep a step ahead of another. Keep your consistency, no matter what. At times, even when you think you're making no progress, just keep going. You'll find yourself travelled far indeed when you look back. Just make sure you're on the right road – the road you enjoyed traveling. Prioritise yourself. It is your journey by the end of the day – Just do this for yourself first. May your choices reflect your hopes….We are our decisions!

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GADGETS

Xiaomi Redmi Note 13 Pro

Rs . 17,390 (approximately)

Android v13

6.67 inches (16.94 cm) Display

200 MP + 8 MP +

2 MP Primary Cameras

16 MP Front Camera

8 GB RAM

128 GB Internal Memory

5100 mAh Battery Capacity

Honor 90 Pro

Rs. 38,990 (approximately) Android v13 6.78 inches (17.22 cm) Display 200 MP + 12 MP +

32 MP Primary Cameras 50 MP + 2 MP Front Camera 12 GB RAM 256 GB Internal Memory 5000 mAh Battery Capacity

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Honor X50

Rs. 15,890 (approximately) Android v13 6.78 inches (17.22 cm) Display 108 MP +

2 MP Primary Cameras 8 MP Front Camera 8 GB RAM 128 GB Internal Memory 5800 mAh Battery Capacity

Nokia G42

Rs. 12,599 (approximately) Android v13 6.56 inches (16.66 cm) Display 50 MP + 2 MP +

2 MP Primary Cameras 8 MP Front Camera 6 GB RAM 128 GB Internal Memory 5000 mAh Battery Capacity

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BEAUTY

Besan Beauty:

Flour Power for Stunning Skin and Hair!

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hen it comes to natural beauty remedies, the spotlight often falls on ingredients readily available in our kitchens. One such hidden gem is gram flour, also known as besan. This humble pantry staple isn't just for making delectable dishes; it can work wonders for your skin and hair as well. In this article, we'll uncover the beauty benefits of gram flour and how to incorporate it into your beauty routine.

Gram Flour for Glowing Skin:

1. Natural Exfoliant: Gram flour serves as an excellent exfoliant.

Its fine texture gently removes dead skin cells, unclogs pores, and leaves your skin feeling fresh and rejuvenated. Mix it with water or yogurt to create a paste, then apply it as a scrub to your face and body.

2. Oil Control: If you struggle with oily skin, gram flour can be your best friend. It helps regulate sebum production, preventing excess oiliness and the resulting acne and pimples. Make a face mask by combining besan with a pinch of turmeric and some rosewater.

3. Treats Acne and Blemishes: The anti-inflammatory and antibacterial properties of gram flour make it effective in treating acne and reducing blemishes. Mix besan with a bit of lemon juice and honey to form a paste, and apply it as a spot treatment.

4. Brightens Skin: Gram flour can lighten your skin and fade dark spots when used consistently. Create a face mask with besan, milk, and a touch of sandalwood powder. Leave it on for 15-20 minutes, then rinse off for a radiant complexion.

Dr. Elizabath Chacko, MD-Kalpana International

Gram Flour for Luscious Hair:

1. Cleanses Scalp: Gram flour is an excellent natural cleanser for your scalp. It removes excess oil, dirt, and product buildup without stripping your hair of its natural oils. Mix besan with water to form a runny paste and massage it into your scalp before shampooing.

2. Controls Dandruff: If dandruff is your concern, gram flour can come to the rescue. Its antifungal properties help combat dandruffcausing microbes. Combine besan with yogurt and a few drops of tea tree oil for a nourishing anti-dandruff hair mask.

3. Strengthens Hair: Gram flour is rich in protein, which can help strengthen your hair and reduce breakage. Make a hair mask by mixing besan with egg white and olive oil. Apply it to your hair, leave it on for 30 minutes, and then wash it out.

4. Adds Shine: Gram flour can impart a natural shine to your locks.

Prepare a hair mask with besan, aloe vera gel, and a teaspoon of honey.

This will not only make your hair shiny but also enhance its overall texture.

Tips for Using Gram Flour:

Mob: 9388618112

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• Always perform a patch test to ensure you don't have any allergies

or adverse reactions to gram flour or any other ingredients you're using.

• Choose organic gram flour whenever possible to avoid any potential contaminants.

• Customize your beauty recipes with other natural ingredients like turmeric, honey, yogurt, milk, and essential oils to cater to your specific skin and hair needs.

In conclusion, gram flour is a versatile and cost-effective addition to your beauty regimen. With its natural exfoliating, oil-controlling, and nourishing properties, it can help you achieve that radiant skin and luscious hair you've always dreamed of. Say goodbye to expensive salon treatments and embrace the magic of gram flour for a more natural and sustainable beauty routine

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TRAVELOGUE

With its well-preserved medieval architecture, tranquil canals, and a rich history that dates back centuries, Bruges is a destination that promises an enchanting escape for travellers seeking a taste of oldworld Europe.

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Discovering the Charms

of Bruges, Belgium: A Timeless Journey

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estled in the heart of Belgium, the picturesque city of Bruges is a place that seems to have stepped straight out of a fairy tale.

With its well-preserved medieval architecture, tranquil canals, and a rich history that dates back centuries, Bruges is a destination that promises an enchanting escape for travellers seeking a taste of old-world Europe. In this travel blog, we will explore the best time to visit Bruges, the top things to do, and why this city should be on your bucket list.

Best Time to Visit Bruges: Before embarking on your Bruges adventure, it's essential to consider the best time to visit this charming city. Bruges can be enjoyed year-round, each season offering its unique charm.

1. Spring (March - May): Springtime in Bruges is a beautiful experience as the city's gardens burst into colorful blooms, and the weather becomes mild. This is an excellent time for leisurely strolls along the canals and exploring the city's parks.

2. Summer (June - August): The summer months are the peak tourist season in Bruges. The weather is warm, and the days are long, making it ideal for outdoor activities. However, be prepared for larger crowds, especially around the popular tourist attractions.

3. Autumn (September - November): Autumn brings a magical ambiance to Bruges as the leaves change colors, and the city becomes a haven for photographers. The weather remains pleasant, and you can enjoy quieter streets compared to summer.

4. Winter (December - February): If you're a fan of festive atmospheres and Christmas markets, visiting Bruges in winter is a must.

The city is adorned with twinkling lights, and the Christmas spirit is in the air. Don't miss the famous Bruges Christmas Market.

Things to Do in Bruges: Bruges, a city that appears straight out of a medieval storybook, invites travellers to explore a world where time stands still. With its cobblestone streets, meandering canals, and centuries-old architecture, Bruges offers an enchanting array of experiences for visitors. From climbing the iconic Belfry to savoring Belgian chocolate and beer, and from strolling through romantic parks to immersing yourself in the city's rich history, Bruges beckons with a treasure trove of activities that promise to create lasting memories 1.Visit the Belfry of Bruges: A Towering Adventure The Belfry of Bruges, also known as the Belfort, is an iconic symbol of the city and a UNESCO World Heritage Site. Rising 83 meters above Markt Square, this medieval

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TRAVELOGUE

Bruges, often referred to as the "Venice of the North," has a unique ability to transport travellers to a bygone era of romance and adventure.

bell tower offers an exhilarating experience for those willing to climb its 366 narrow steps. As you ascend, you'll pass the carillon, a magnificent set of bells that chime melodiously.

Upon reaching the top, you'll be rewarded with breathtaking panoramic views of Bruges. The vantage point allows you to appreciate the city's intricate layout, canals, and charming rooftops. It's a must-visit for history enthusiasts and anyone seeking an unforgettable perspective on Bruges.

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2. Explore Markt Square: The Heart of Bruges Markt Square is the central hub of Bruges, a vibrant and bustling space surrounded by historic buildings and lined with inviting cafes and restaurants. The Provinciaal Hof, an ornate neo-Gothic building, dominates one side of the square.

It's a fantastic spot to soak in the atmosphere, people-watch, and enjoy a meal or a drink at one of the numerous outdoor terraces. Markt is

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also the place where you'll find markets and festivals, especially during the holiday season when it's adorned with festive lights and decorations.

3. Delve into History at Bruges' Museums: Groeningemuseum and more Bruges boasts an array of fascinating museums that provide insight into its rich history and culture. The Groeningemuseum, often referred to as the "City Museum," houses an impressive collection of Flemish and

Belgian art, including masterpieces

by Jan van Eyck and Hieronymus Bosch. For a more specialized experience, consider visiting the Choco-Story Museum, where you can learn about the history of chocolate making and even participate in chocolate-making workshops.

4. Discover the Serenity of Minnewater Park: A Romantic Retreat Minnewater Park, also known as the "Lake of Love," is a picturesque oasis of tranquility in the heart of Bruges. A leisurely stroll through this park is a must for couples and nature enthusiasts.

The centerpiece is the Minnewater Lake, surrounded by lush greenery and weeping willow trees. It's a particularly charming spot during the spring and autumn seasons when the flora adds vivid colors to the scene. The graceful swans that inhabit the lake enhance the romantic ambiance. Legend has it that if you cross the bridge with your beloved and kiss under the bridge, your love will last forever.

5. Savor Belgian Culinary Delights: Chocolate and Waffles Belgium is synonymous with chocolate, and Bruges takes pride in its chocolatiers. Stroll along the

cobbled streets and pop into artisanal chocolate shops like Dumon or The Chocolate Line, where you can witness the creation of delectable pralines and truffles. Sample a variety of flavors, from traditional dark chocolate to inventive combinations like chili and lavender.

For a delightful sweet treat, indulge in authentic Belgian waffles. These light, fluffy delights are available from street vendors and cafes throughout the city. Top them with whipped cream, strawberries, or Belgium's famous speculoos spread for a taste sensation you won't forget.

6. Immerse Yourself in Belgian Beer Culture: Cheers to Tradition Belgium is renowned for its beer, and Bruges offers a perfect setting to explore the country's diverse beer culture. Visit local breweries like De Halve Maan or Brugse Zot Brewery to learn about the brewing process and enjoy tastings of traditional Belgian ales. Don't forget to try a Trappist beer, brewed by monks in abbeys across Belgium.

Pair your beer with a plate of Belgian fries for the ultimate culinary experience.

7. Attend Special Events: Bruges Festivals and Celebra-

tions Bruges hosts various events and festivals throughout the year, adding an extra layer of excitement to your visit. If you're in Bruges during the Ascension Day celebrations, don't miss the Procession of the Holy Blood, a centuries-old religious procession that winds through the historic streets.

Bruges - Where Timelessness Becomes a Cherished Memory Bruges, often referred to as the "Venice of the North," has a unique ability to transport travellers to a bygone era of romance and adventure. As we conclude our journey through this enchanting Belgian city, we've discovered that Bruges offers an exquisite blend of historical charm, cultural richness, and culinary delights.

As you bid adieu to Bruges, carry with you the memories of its timeless beauty and the echoes of its enchantment. This city, frozen in time yet brimming with life, promises to remain etched in your heart as a destination where every moment feels like a page torn from a fairy tale. Until we meet again, may your travels continue to uncover the world's hidden treasures and unforgettable adventures

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AUTO REVIEW

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

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

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Mercedes EQE

M

ercedes has been keen on upping its electric vehicle line-up which had the EQC, the EQS and the EQB, until now. Enter the EQE SUV – a midsize SUV that sits alongside the GLE and on first looks, seems to be the sweet spot in the segment. We drove one in Gulmarg, Kashmir last month and it was just as impressive as the landscape

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around us.

The EQE SUV is built on a bespoke EV platform and unlike the smaller EQB shares nothing with its internal combustion-engined counterpart, the GLE. It also looks vastly different with a very organic flowing shape that's mostly dictated by the wind tunnel. The headlights and closed grille are designed to look like a single piece. The sides

The EQE has air suspension which is tuned to be very soft for ride comfort. As a result, it rides well at slow speeds, but it gets a bit bouncy and unsettled when you are driving fast over undulating surfaces. Even in dynamic mode, it is still a bit on the softer side. have smooth curves and no edges.

The rear has an extended light bar that stretches across the tail gate.

The wheels are big 20 inches and they look good. The EQE is a big 2.5 tonne SUV measuring 4.8 meters in length, 1.9 metres in width and 1.7 metres in height, yet it has an impressive drag coefficient of just 0.25 Step inside and you are greeted

with a spacious cabin that’s covered in white leather, as in our test car.

The panoramic glass roof lets in more light and makes the cabin very airy. The dashboard has what Mercedes calls the hyper screen, which is essentially three screens – one for the driver, one for the infotainment in the centre and a third one for the left passenger, all adding to be

a combined 56 inches. Most of the controls are integrated into this one giving the cabin a minimalist feel.

You get generous front seats with a commanding view of the road and they massage you as you drive along.

The long wheelbase has resulted in the rear seats getting lots of legroom, but the rear seat has a shorter squab and the backrest is a bit more up-

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AUTO REVIEW

right than we’d like which compromises comfort. Boot is sufficiently large at 520 litres, but the space saver lives there which limits the number of bags you can carry.

The EQE SUV in 500 4MATIC guise gets two electric motors, one for each axle with a combined 408bhp and 858Nm. This can haul it from 0-100kmph in 4.9 seconds.

Unlike some performance EVs, it doesn't jolt you as it accelerates, but gives you a smooth surge of power all the way to a top speed of 210kmph, much in line with its luxury character. There are various driving modes that vary the power output and also multiple modes for regen, so finding one that suits you is easy. There are all sorts of driving aids including ADAS but we found the active brake assist a bit overcautious, often warning or braking hard for cars or pedestrians who

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aren't an immediate hazard and are still some distance away. Like in the EQS, the brake pedal calibration also takes some getting used to when you are driving fast. The battery pack is a 90.5 kWh unit which has a claimed range of 550km and can be charged from 10-80 percent in 32 min if you can find a suitable 100kW charger.

The EQE has air suspension which is tuned to be very soft for ride comfort. As a result, it rides well at slow speeds, but it gets a bit bouncy and unsettled when you are driving fast over undulating surfaces. Even in dynamic mode, it is still a bit on the softer side. It pitches and rolls, and the suspension has limited travel which means it hits the bump stops rather quickly. The steering is nice and accurate, giving you good confidence at regular speeds. Ground clearance isn't as

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much of an issue as it is in the EQC or EQS and the air suspension allows the EQE to be raised by 25mm when needed.

The EQE SUV offers a lot on tech and comfort with lots of space and good-quality materials thrown in, but it's expensive. Prices may come down later if they are made locally, but as of now, these are imported from the US as CBU. The competition for the EQE includes the Audi Q8 e-tron and the BMW iX. The BMW is the nicest to drive, but its looks may not be for everyone. The Audi, on the other hand, looks conventional, it also feels a generation old for the tech it offers. So, for a luxury EV to live with every day, we would pick the EQE SUV even over their flagship offering – the EQS. It feels every bit as special, is much more practical and easier to drive around

MOVIE REVIEW

Jaane Jaan

J

aane Jaan, or "Suspect X," is an enthralling Hindi-language thriller directed by Sujoy Ghosh, based on Keigo Higashino's novel.

Kareena Kapoor Khan's portrayal of a single mother embroiled in a murder investigation is exceptional, balancing vulnerability and strength.

Jaideep Ahlawat impresses as the math teacher offering his help, adding a unique dimension to the story. The film's intricate plot keeps you guessing, with Ghosh's direction revealing the truth in a mesmerizing manner. Vijay Varma's relentless cop character adds intensity, and the chemistry between the leads is palpable. The background score and cinematography enhance the suspenseful atmosphere. "Jaane Jaan" is a refreshing and intellectually stimulating thriller that explores human nature and bonds. It's a cinematic gem worth watching, a testament to Indian cinema's brilliance. "Jaane Jaan" not only captivates with its thrilling narrative but also leaves you pondering the intricacies of human psychology long after the credits roll, making it a must-see for anyone who appreciates intelligent and gripping cinema.

The Great Indian Family

T

he Great Indian Family is a heartwarming and thought-provoking family comedy-drama that challenges societal norms with humor and sensitivity. Vicky Kaushal delivers a stellar performance as a devout Hindu Pandit, portraying the character's emotional journey with grace and authenticity. The film expertly explores the complexities of identity and religion in modern India. Director Vijay Krishna Acharya's storytelling is both entertaining and profound, seamlessly blending moments of laughter with moments of introspection. Manushi Chhillar, Manoj Pahwa, and Kumud Mishra shine in their supporting roles, adding depth to the narrative. What sets this film apart is its ability to tackle a sensitive topic with a light touch, promoting unity and understanding over division. "The Great Indian Family" is a delightful cinematic experience that reminds us of the power of love and acceptance in a diverse society.

It's a must-watch for its refreshing take on identity and family bonds.

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Dumb Money

D

umb Money" is an absolute rollercoaster of a film that brilliantly captures the chaotic charm of the GameStop short squeeze phenomenon of January 2021. Director Craig Gillespie, along with the talented ensemble cast, delivers a laugh-out-loud comedy-drama that's not just entertaining but also thought-provoking. Paul Dano shines as the relatable protagonist, Keith Gill, whose journey from an ordinary investor to an internet sensation is nothing short of inspiring.

Pete Davidson, Vincent D'Onofrio, and the rest of the cast bring their A-game, providing genuine humor and heart to the story. Lauren Schuker Blum and Rebecca Angelo's script brilliantly weaves together the intricacies of the financial world with the power of social media and the collective spirit of everyday people. It's a triumphant tale of David versus Goliath, where the little guys come together to challenge the status quo. "Dumb Money" is a must-watch for its humor, heart, and a reminder that sometimes, even the most unexpected heroes can flip the script on Wall Street. It's a delightful ride that leaves you cheering for the underdogs and questioning the rules of the financial game.

Kannur Squad

K

annur Squad" is an exhilarating cinematic masterpiece that keeps you on the edge of your seat from start to finish. Mammootty delivers an impeccable performance as ASI George Martin, infusing the character with depth and intensity. The supporting cast, including Vijayaraghavan, Kishore, Rony David, Shabareesh Varma, and Azees Nedumangad, adds layers of brilliance to the film with their stellar acting. Director Roby Varghese Raj's debut is nothing short of impressive, demonstrating a keen eye for storytelling and a knack for building suspense. The plot, crafted by Muhammed Shafi and Rony David, is a rollercoaster of emotions and adrenaline, as we follow the squad's perilous journey to take down a criminal gang. What sets "Kannur Squad" apart is its ability to shed light on the complexities of law enforcement, showcasing the challenges faced by officers both within and outside the system. With its gripping narrative, outstanding performances, and thought-provoking themes, "Kannur Squad" is a must-watch thriller that leaves you craving for more. Mammootty's production under Mammootty Kampany truly delivers a cinematic gem for Malayalam cinema enthusiasts.

October - November 2023

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BOOK REVIEW

The River We Remember Author Price

: William Kent Krueger : `2,093 (Hardcover)

"T

he River We Remember" is an exquisite piece of historical fiction that takes readers on a captivating journey to the heart of 1958 Minnesota. William Kent Krueger, known for his remarkable storytelling, once again proves his mastery in crafting complex and authentic characters. Sheriff Brody Dern emerges as a genuine hero in this narrative, unraveling a murder mystery that exposes the intricate web of emotions, prejudices, and secrets lurking within the tight-knit community of Jewell.

Krueger's narrative prowess brings the small town of Jewell to life, immersing readers in its rich tapestry of human experience. What sets this novel apart is its exploration of deep themes and the portrayal of human nature in all its imperfections. The echoes of World War II add a poignant layer to the story, allowing us to witness the characters' resilience and growth in the face of adversity. "The River We Remember" is a must-read for any bookshelf, particularly for those who appreciate finely woven tales of mystery, human connection, and the enduring power of community.

Krueger's prose is both evocative and lyrical, making this novel an ideal addition to any fall reading list.

The Running Grave Author Price

"T

: Robert Galbraith : `2,114 (Paperback)

he Running Grave" by Robert Galbraith is a riveting addition to the Cormoran Strike series. Galbraith's storytelling prowess is on full display as Private Investigators Cormoran Strike and Robin Ellacott tackle a haunting case. A concerned father's plea for help leads Strike into the heart of a sinister religious cult in Norfolk, unearthing chilling secrets and unexplained deaths.

What truly elevates this installment is Galbraith's meticulous character development. Strike and Robin's partnership continues to evolve, and Robin's brave undercover mission adds a thrilling layer of suspense. The plot is expertly woven with unexpected twists that will keep you hooked until the very end.

Galbraith's sharp prose and compelling narrative make "The Running Grave" a must-read for fans of the series. With its gripping storyline and well-drawn characters, this book reaffirms Galbraith's place at the top of the detective fiction genre. It's a captivating page-turner that leaves you eagerly anticipating more adventures with Strike and Robin.

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October - November 2023

For trade enquires: +91 9288800999 www.dqueworld.com

BOOK REVIEW

Holly Author Price

: Stephen King : `699 (Paperback)

"H

olly" by Stephen King is an enthralling and emotionally charged mystery that showcases King's storytelling brilliance. Despite her personal challenges, Holly Gibney's unwavering determination to help find Penny Dahl's missing daughter is truly admirable. King expertly delves into the complexity of human relationships and the depths of secrets that people can hide. What sets this novel apart is King's character development. Holly Gibney's evolution as a protagonist is beautifully depicted, making her a relatable and memorable character. The octogenarian couple with their chilling secret adds a layer of suspense that keeps you eagerly turning the pages. The plot is masterfully crafted with unexpected twists that leave you on the edge of your seat. King's prose is as sharp as ever, creating a vivid and immersive reading experience. "Holly" is a testament to King's storytelling prowess and is a must-read for fans of mystery and suspense. It's a captivating and thought-provoking novel that reaffirms King's status as a literary legend.

Evil Eye Author Price

"E

: Etaf Rum : `1,573 (Hardcover)

vil Eye" by Etaf Rum is an enthralling and thought-provoking novel that delves deep into the complexities of identity, family, and culture. Yara's journey from a traditional Palestinian upbringing to the suburbs of her dreams is a captivating exploration of self-discovery and the enduring ties that bind us to our roots. Rum's storytelling is both poignant and compelling, painting a vivid picture of Yara's struggles and triumphs.

The character development is exceptional, making it easy to empathize with Yara as she grapples with the clash between her heritage and the life she has chosen. The novel beautifully captures the multi-faceted layers of Yara's life, and as her world unravels, readers are taken on a rollercoaster of emotions. Ultimately, "Evil Eye" is a testament to the strength of the human spirit and the importance of understanding and embracing our past.

It's a must-read for anyone seeking a powerful narrative that resonates with themes of self-discovery and cultural identity. Rum's evocative prose and compelling storytelling will leave a lasting impact on readers, making it a book that stays with you long after you've turned the final page.

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October - November 2023

Printed On 09/ 10/ 2023

RNI Reg No. KERENG/2011/42633