Bollywood fantasy film Brahmastra: Part One - Shiva and gritty biopic Gangubai Kathiawadi were the big winners at this year's International Indian Film Academy Awards.
Held across two days, on Friday and Saturday, at Etihad Arena in Abu Dhabi, Bollywood's biggest and brightest stars paid tribute to their colleagues and celebrated with some colourful performances.
The IIFA Awards are an annual celebration of all things Bollywood. Abu Dhabi was hosting the event for the second year in a row.
On Friday at IIFA Rocks, a night dedicated to music and fashion, Sanjay Leela Bhansali's period biopic Gangubai Kathiawadi was the big winner in the technical categories, clinching trophies for cinematography, screenplay and dialogue. The film, about real-life gangster Ganga Harjivandas Kathiawadi, a mafia chief in 1960s Bombay, stars Alia Bhatt in the lead.
Bhatt won the award for Best Actor in a Leading Role (Female) for her performance in the film.
Hrithik Roshan won the leading actor trophy for his role in the Abu Dhabi-shot Vikram Vedha.
Anees Bazmee's Bhool Bhulaiyaa 2, the horror comedy starring Kartik Aaryan and Tabu, won two awards – Best Choreography for title track and Best Sound Design.
Brahmastra: Part One - Shiva won the majority of the awards on Saturday at the gala event, including Best Playback Singer for Shreya Ghoshal (Female) and Arijit Singh (Male), as well as Best Supporting Actor (Female) for Mouni Roy.
Babil Khan, the son of late Bollywood actor Irrfan Khan, shared the Best Debut (Male) award with Shantanu Maheshwari. Khan was celebrated for his role in the film Qala, and Maheshwari for starring in Gangubai Kathiawadi.
Khushali Kumar won the Best Debut (Female) awards for Dhoka Around the Corner.
Here are all the winners at the IIFA Awards 2023:
- Best Film: Drishyam 2
- Best Director: R Madhavan for Rocketry: The Nambi Effect
- Best Actor in a Leading Role (Female): Alia Bhatt for Gangubai Kathiawadi
- Best Actor in a Leading Role (Male): Hrithik Roshan for Vikram Vedha
- Best Actor in a Supporting Role (Female): Mouni Roy for Brahmastra: Part One - Shiva
- Best Actor in a Supporting Role (Male): Anil Kapoor for Jugjugg Jeeyo
- Outstanding Achievement for Fashion in Cinema: Manish Malhotra
- Outstanding Achievement in Indian Cinema: Kamal Haasan
- Best Adapted Story: Aamil Keeyan Khan and Abhishek Pathak for Drishyam 2
- Best Original Story: Perveez Sheikh and Jasmeet Reen for Darlings
- Outstanding Achievement in Regional Cinema: Marathi film Ved, directed by Riteish Deshmukh
- Best Debut (Male): Shantanu Maheshwari for Gangubai Kathiawadi and Babil Khan for Qala
- Best Debut (Female): Khushali Kumar for Dhoka Around the Corner
- Best Playback Singer (Female): Shreya Ghoshal for the song Rasiya from Brahmastra: Part One - Shiva
- Best Playback Singer (Male): Arijit Singh for the song Kesariya from Brahmastra: Part One - Shiva
- Best Music Direction: Pritam for Brahmastra: Part One - Shiva
- Best Lyricist: Amitabh Bhattacharya for the song Kesarya from Brahmastra: Part One - Shiva
- Best Cinematography: Gangubai Kathiawadi
- Best Screenplay: Gangubai Kathiawadi
- Best Dialogue: Gangubai Kathiawadi
- Best Choreography for title track: Bhool Bhulaiyaa 2
- Best Sound Design: Bhool Bhulaiyaa 2
- Best Editing: Drishyam 2
- Best Special Effects (Visual): Brahmastra: Part One - Shiva
- Best Background Score: Vikram Vedha
- Best Sound Mixing: Monica O My Darling
RESULT
Bayern Munich 3 Chelsea 2
Bayern: Rafinha (6'), Muller (12', 27')
Chelsea: Alonso (45' 3), Batshuayi (85')
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
COMPANY PROFILE
Name: Qyubic
Started: October 2023
Founder: Namrata Raina
Based: Dubai
Sector: E-commerce
Current number of staff: 10
Investment stage: Pre-seed
Initial investment: Undisclosed
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PROFILE
Name: Enhance Fitness
Year started: 2018
Based: UAE
Employees: 200
Amount raised: $3m
Investors: Global Ventures and angel investors
10 tips for entry-level job seekers
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Arda Atalay, head of Mena private sector at LinkedIn Talent Solutions, Rudy Bier, managing partner of Kinetic Business Solutions and Ben Kinerman Daltrey, co-founder of KinFitz
'Top Gun: Maverick'
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Directed by: Joseph Kosinski
Starring: Tom Cruise, Val Kilmer, Jennifer Connelly, Jon Hamm, Miles Teller, Glen Powell, Ed Harris
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Avatar: Fire and Ash
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