• Harbhajan Kaur began her catering business when she was 90. All photos: Harbhajan's
    Harbhajan Kaur began her catering business when she was 90. All photos: Harbhajan's
  • Kaur is still active in the kitchen. She formulates every recipe and tastes every batch before they are packaged for delivery.
    Kaur is still active in the kitchen. She formulates every recipe and tastes every batch before they are packaged for delivery.
  • Besan di barfi is the signature item by Harbhajan's - Bachpan Yaad Aajaye (Made with Love), and follows a recipe created by Kaur's father.
    Besan di barfi is the signature item by Harbhajan's - Bachpan Yaad Aajaye (Made with Love), and follows a recipe created by Kaur's father.
  • Kaur with her grandson Manav, who helped standardise the recipes.
    Kaur with her grandson Manav, who helped standardise the recipes.
  • Kaur adds the finishing touches to a batch of barfi.
    Kaur adds the finishing touches to a batch of barfi.
  • Barfi aside, the brand also makes pickles, chutneys and sherbets.
    Barfi aside, the brand also makes pickles, chutneys and sherbets.
  • The products are now shipped across India.
    The products are now shipped across India.

Meet the Indian grandmother who started a business at 90


  • English
  • Arabic

Taking small steps with her walker, Harbhajan Kaur, 95, reaches her kitchen slowly, but is quick to take charge.

“Ah, now the besan is the right kind of brown we need,” she says, picking up a ladle to stir the semi-soft mixture of chickpea flour and ghee in a heavy-bottomed kadhai (wok) simmering on a low flame.

“Manav, it’s now time to add the sugar,” she tells her grandson, who slowly pours some sugar and stirs the mixture to get the besan barfi ready for setting.

A litany of such instructions, coupled with affectionate banter between the grandmother and grandson, lead to the melt-in-the-mouth signature sweetmeat made day after day in their Chandigarh home and sold under the brand Harbhajan’s – Bachpan Yaad Aajaye (Made with Love). "Bachpan yaad aajaye" translates to "it will remind you of childhood".

Now shipped across India, barfi is Kaur’s family legacy, a sweet she picked out from her father’s repertoire of recipes. Four years ago, with her family’s backing, it became the signature dish of the brand born in Chandigarh, the joint capital of the Indian states of Punjab and Haryana.

I wanted to get a taste of being independent
Harbhajan Kaur,
founder of Harbhajan's

It all started with a candid conversation with Kaur’s youngest daughter, Raveena Suri, a few days before the matriarch’s 90th birthday. Suri asked her mum if she had any unfulfilled desires. Kaur said while she was happy to see her children and grandchildren settled and busy with their lives, she also felt the need to do something and not sit idle at home. “I wanted to get a taste of being independent.”

What’s significant, Kaur says, is that her daughter took her words seriously. Within a matter of days, Suri found an opportunity for her mother – who loved preparing Indian sweetmeats and delicacies – to set up a stall at a pop-up market in the city. Five kilograms of besan barfi, badam sherbet and mango pickle sold out within the hour, giving Kaur a chance to earn the first 2,000 Indian rupees ($26) of her life. More importantly, she received a lot of attention and affection from buyers owing to her age.

Kaur with her grandson Manav, who helped standardise the recipes.
Kaur with her grandson Manav, who helped standardise the recipes.

And it is Kaur’s inspirational story that the brand has built and thrived on over the years.

“In the first two years, we only sold our products to people who were known to us,” says Supriya Suri, Manav’s wife, who handles her grandmother-in-law’s social media accounts. Kaur would make these dishes in her home kitchen along with a helper, and buyers would come to the door to collect them.

However, since June 2020 – when the Instagram account was launched – the orders came pouring in. Owing to the pandemic, the whole family were at home and got a chance to focus on the initiative and run it like a proper business.

Packaging and branding were worked upon by her granddaughter Mallika, and Manav got involved in production. He entered the kitchen and, with help from his grandmother, turned the measures from “fistfuls” and “bowlfuls” to grams and ounces, thus standardising the recipes. Trays and cutters were purchased to create barfis with the same dimensions. A website was set up in August, and Harbhajan’s officially became a family passion project.

But Kaur has always led the pack. She formulates every recipe and tastes every batch before they are packaged for delivery.

She credits her ingenuity and work ethic to her father, who was a passionate cook. “He didn’t cook regularly, but whenever he did, he created magic with food,” Kaur says. He loved making besan barfi on festivals and special occasions such as birthdays, following the same recipe since Kaur was a child.

“I was quite a foodie with a sweet tooth, so I hung around helping him and learnt the recipe in the process,” she says.

She picked up on the rest of the products, such as chutneys, pickles and sherbets, from her mother, who was the wind beneath her husband’s wings, always helping him in the kitchen, but never taking the credit. For nearly 90 years, Kaur’s life was much like her mum’s – away from the spotlight and working behind the scenes.

Barfi aside, the brand also makes pickles, chutneys and sherbets.
Barfi aside, the brand also makes pickles, chutneys and sherbets.

“I wanted to study and do something with my life,” says Kaur. But as luck would have it, when she was in class 8, her teacher died. Instead of replacing him, the school shut down classes for her batch. As was common at the time, Kaur was sucked into household chores and lost the chance to study further.

Cooking became thoroughly enjoyable once she got married. “My husband loved eating and I enjoyed cooking for him and the family,” she says. “If I ever planned on eating out, my husband would say: ‘Tera dhaba best hai’ [your restaurant-quality food at home is the best],” recalls Kaur.

Recently, Kaur’s family convinced her to put her photo on the packaging and now she has literally become the face of the brand. But for her, the business is not about being in the limelight. Rather she is happy that the initiative has filled her time and helped connect with the family.

“These are my bonus years, and I’m glad I can bond with my children in this way," she says.

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 name: Play:Date

Launched: March 2017 on UAE Mother’s Day

Founder: Shamim Kassibawi

Based: Dubai with operations in the UAE and US

Sector: Tech 

Size: 20 employees

Stage of funding: Seed

Investors: Three founders (two silent co-founders) and one venture capital fund

RESULT

Uruguay 3 Russia 0
Uruguay:
 Suárez (10'), Cheryshev (23' og), Cavani (90')
Russia: Smolnikov (Red card: 36')

Man of the match: Diego Godin (Uruguay)

Florence and the Machine – High as Hope
Three stars

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Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

MATCH INFO

Uefa Champions League last 16, second leg
Liverpool (0) v Atletico Madrid (1)
Venue: Anfield
Kick-off: Thursday, March 12, midnight
Live: On beIN Sports HD

Sinopharm vaccine explained

The Sinopharm vaccine was created using techniques that have been around for decades. 

“This is an inactivated vaccine. Simply what it means is that the virus is taken, cultured and inactivated," said Dr Nawal Al Kaabi, chair of the UAE's National Covid-19 Clinical Management Committee.

"What is left is a skeleton of the virus so it looks like a virus, but it is not live."

This is then injected into the body.

"The body will recognise it and form antibodies but because it is inactive, we will need more than one dose. The body will not develop immunity with one dose," she said.

"You have to be exposed more than one time to what we call the antigen."

The vaccine should offer protection for at least months, but no one knows how long beyond that.

Dr Al Kaabi said early vaccine volunteers in China were given shots last spring and still have antibodies today.

“Since it is inactivated, it will not last forever," she said.

MATCH INFO

Fixture: Thailand v UAE, Tuesday, 4pm (UAE)

TV: Abu Dhabi Sports

Updated: December 20, 2021, 9:21 AM