Volume 13 | Issue 4 |

 Abstract

In today's connected world, companies can do business in many countries. This has made corporate tax dodging a pressing issue. Big firms often move their profits between different places paying much less tax than you'd expect based on their work in a country. While these tax tricks might follow the rules, they often go against the idea of fairness that tax systems are built on. In India where public money is key to build roads run social programs, and keep the government going, these practices hit harder. To tackle these issues, India brought in the General Anti-Avoidance Rule (GAAR), which kicked off in 2017. GAAR aimed to give tax authorities the ability to overrule deals that, while within the law, were set up to dodge taxes. The thinking behind GAAR is straightforward but important: tax should be based on what's happening, not just what's on paper. But putting the rule into action hasn't been easy. It showed up after years of hold-ups and arguments, and even now many taxpayers and experts aren't sure how it'll work in real life. This research paper digs deep into the legal structure and real-world workings of GAAR in India's tax system. It looks at why it was created how it's been put into action (or not), and breaks down important cases and expert opinions that have shaped how people understand it. To give a wider view, the paper also stacks up India's GAAR against similar setups in other countries--Australia, the UK, and Canada--which have been using general anti-avoidance rules for longer. These side-by-side looks help show what's good and what's missing in India's approach. The research points out that GAAR could help stop aggressive tax planning, but it's got some problems right now. It's not clear enough, doesn't get used much, and courts haven't explained it well. If it's not used the same way all the time and there's no clear guidance, it might end up being just for show instead of doing something. The paper wraps up by saying that for India to tackle tax avoidance, it's not just about having tough laws written down. It's about how people understand those laws how they're explained, and how they're put into action. So, for GAAR to work well, there needs to be a good mix of legal power, the ability to run it, and people trusting that the tax system is fair.

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 Keywords

Corporate Taxation, Tax Avoidance, Tax Havens, GAAR, India,

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Chronic Kidney Disease (CKD) is a significant global health issue with increasing prevalence and limited early detection methods. Traditional diagnostic practices often identify CKD at advanced stages. This project proposes a data-driven approach using machine learning algorithms to detect early-stage CKD from patient health records. The system utilizes medical datasets and applies classification models like Random Forest, SVM, and Logistic Regression to predict CKD occurrence. By integrating data analytics with healthcare diagnostics, this approach aims to improve early detection accuracy, enabling timely interventions and better patient outcomes.

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 Keywords

Chronic Kidney Disease (CKD) Kidney failure End-Stage Renal Disease (ESRD) Nephrology Kidney function Glomerular filtration rate (GFR) Proteinuria Creatinine levels Renal insufficiency Dialysis Kidney transplant ? Medical and Scientific Terms Uremia Hemodialysis Peritoneal dialysis Nephrons Electrolyte imbalance Hypertension Diabetes mellitus Renal biopsy Albuminuria eGFR (estimated GFR)

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 Abstract

Indigenous art form is a cultural practice related to the way of life of a traditional group. It includes painting, sculpture, music, dance, and more. This art form is passed down through generations. Rajbanshis are a group of ethnic people in the northern part of West Bengal, the Lower part of Assam, and some parts of Bangladesh, Nepal and Bhutan. They belong to the Royal family of Kamta / Kamrup Dynasty. Over time, they have mixed with other communities, yet some have preserved their identity through their traditional culture. Rajbanshi women initially represented themselves for the welfare of society and to welcome guests. Over a period, this representation evolved into an art form. K?ti g?na is a ritual based on the worship of God named "K?ti". Only women artists perform the song of K?ti along with the dance. The study will focus on the contributions of women artists, the process of acquiring this art form, and its cultural relevance. The research will follow qualitative research methodologies. The findings of this research Women perform around the K?ti deity. The song describes the K?ti deity, K?ti's birth story. In their performances, they describe the various parts of K?ti's body part like the hand, nose, ears, etc, which have been created. Then prays to K?ti for a son.

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 Keywords

Keywords: Kati Gana, Rajbanshi women, Women's art form, Rajbanshi

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The agricultural sector is the backbone of our economy, providing food, clothing, shelter, and employment opportunities to the people, as well as a significant source of income to the state. Karnataka state is a predominantly agriculture-oriented economy where nearly 65% of the population follows agriculture and allied activities as their major occupation. In this context, agricultural sector development always depends on governmental effort to extend supportive policies and programs; simultaneously, farmers' active participation assists in achieving targeted goals for development is an essential precondition required.But while delivering governmental services through electronic means, we face many issues and challenges from different perspectives, which hinder the effective implementation of E-governance in the farming sector. In this context, this paper focuses on the E-governance initiatives of the Karnataka government for agricultural sector development and also issues and challenges faced while delivering E-governance in the agrarian sector. The paper also analyses remedial measures to be undertaken for the successful E-projects to be effectively implemented and sustained for a longer time.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

E-governance initiatives, Agricultural development, issues and challenges

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

The study mostly focuses on the use of machine learning techniques to find fraudulent behavior in financial facts. This is the main challenge in the financial sector, where it is important to recognize and prevent fraud. Images are hyperparameters of tuning class as a method for increasing fraud detection. These settings improve fraud detection system by helping the version of the extra precisely distinguish between real and fraudulent transactions. The work deliberately uses three machine learning techniques: XGBoost, LightGBM, and CatBoost. Every method has sure advantages; their combined use seeks to improve the general fraud detection method performance. The research includes deep learning algorithms to adapt to hyperparameters. This connection improves the effectiveness and adaptability of fraud detection systems, and increases the efficiency of identifying modified fraud strategies. The effort employs actual data to conduct comprehensive analyses. The findings indicate that Lightgbm and XGBOOST outperformed the contemporary method when assessing numerous factors. This suggests that, among other strategies, the suggested one is more a success in spotting fraudulent behaviour. It incorporates a Stacking Classifier, which combines with precise parameters Random forest and LightGBM classifier predictions. Through using the strengths of numerous models, this ensemble technique improves prediction accuracy by means of a GradientBoostingClassifier as the final estimator.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Bayesian optimization, data mining, deep learning, ensemble learning, hyper parameter, unbalanced data, machine learning".

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Data Science plays a crucial role in Business Analytics by enabling data-driven decision-making through statistical analysis, machine learning, and predictive modeling. Businesses leverage data science techniques to identify trends, optimize operations, enhance customer experiences, and gain competitive advantages. This paper explores the integration of data science in business analytics, covering key concepts such as data collection, preprocessing, exploratory data analysis, and advanced predictive modeling. Real-world applications in marketing, finance, supply chain, and customer insights demonstrate how businesses harness data science to drive strategic growth and efficiency. The study also highlights challenges such as data quality, security, and ethical considerations in business analytics.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

- Data Science, Business Analytics, Data-Driven Decision-Making, Statistical Analysis, Machine Learning, Predictive Modeling, Data Collection.

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Creative Commons Attribution 4.0 and The Open Definition

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Women have an important place in social and family life, without them a family or society cannot be imagined. Their contribution to family and society is incomparable. Women are the guides of society and family, the audience of the success of the young generation, the guide of the family. Women have always had an inventive mind. But with time the mind stopped thinking like this, now they have to start this inventive thought again and show the path to the society created by them. Only then will equality come in society. Nari Shakti Bandhan Act is an important legal step for the empowerment of Indian women. Through this, women get assurance of protection of their rights and freedom. However, for this Act to be completely successful, there is a need to change the thinking towards women in the society. Women can be empowered through awareness, education, and legal protection, so that they can live freely and with respect in the society

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Bharteey samaj me mahila sashktikaran yew sarkari prayash

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Creative Commons Attribution 4.0 and The Open Definition

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This paper explores the lived experiences of a transgender individual in kerala, India within the broader context of the LGBTQ movement. This paper delves into the life of Deepu, a transman from kerala, to shed light on the personal and social challenges faced by transgender individuals. Based on an in-depth interview , Deepu's story is presented as a reflective narrative that highlights his journey through gender identity, social stigma, family dynamics and personal resilience. The paper also focuses on the transgender rights and the initiatives undertaken by the government of kerala such as the 2015 Transgender policy to promote transgender welfare and inclusion.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Transgender- transman- social stigma- queer- LGBTQ

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Wireless Sensor Networks (WSNs) are utilized in a variety of applications, including environmental monitoring, disaster management, and smart cities. In these networks, a collection of sensor nodes gathers and transmits data to a central unit for analysis. However, one of the main challenges in WSNs is achieving energy efficiency. Since sensor nodes are usually battery-powered, energy depletion directly impacts the network's lifespan and performance. Traditional data collection methods often lead to premature energy exhaustion of nodes located near the base station due to the heavy communication load. This creates a bottleneck that limits the scalability of the network. To tackle this problem, this project proposes an optimized energy-efficient path-planning strategy that employs multiple mobile sinks to distribute the data collection load more evenly across the network. In this strategy, mobile sinks move throughout the network to collect data from sensor nodes, which reduces the distance that the nodes need to transmit data. This effectively minimizes energy consumption. The project focuses on developing an optimal path-planning algorithm that ensures each mobile sink follows an efficient route to maximize data collection while minimizing redundant movements and energy usage. Simulation results indicate that the proposed approach significantly reduces energy consumption, enhances network longevity, and balances the load across the network when compared to traditional stationary sink methods.

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Creative Commons Attribution 4.0 and The Open Definition

 Keywords

Wireless Sensor Network, Network Simulation 2, Internet of Things, Mobile Ad Hoc Networks

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

Bhartiya Dak Pranali ki Etihashik Vivechana

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Creative Commons Attribution 4.0 and The Open Definition

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Bhartiya Dak Pranali ki Etihashik Vivechana

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Creative Commons Attribution 4.0 and The Open Definition