The funeral of Dubai resident Niraj Udhwani, who was among 26 people killed by militants in one of the worst attacks in years in Indian-controlled Kashmir, took place on Thursday.
Mr Udhwani was among 25 Indians and one Nepali killed when gunmen opened fire on tourists on Tuesday in the Baisaran valley, a popular holiday destination in the Pahalgam region of the Himalayan territory. Several others were injured.
Family and friends gathered in Jaipur, the accountant's home city, on Thursday for his funeral. Mr Udhwani lived in Dubai with his wife and had been in India to celebrate the wedding of a friend.
A finance manager with a school group in Dubai, where he worked for more than four years, he was also remembered by his colleagues in the UAE.
Mourned in the UAE
“Our community is deeply saddened by the passing of Niraj Udhwani, a much-loved and respected member of our finance team,” said a Cognita school group representative.
“He was a dedicated and inspiring member of staff, and a kind, generous colleague. Our thoughts and heartfelt condolences are with his family, friends and colleagues at this incredibly difficult time.”
Mr Udhwani, who was in his early 30s, worked with education consultancies and insurance companies in Dubai for more than a decade and had studied at the Indian High School in the emirate.
Indian media reported he and his wife Aayushi were on holiday in Pahalgam after attending a friend’s wedding.
“After the wedding, Niraj and Aayushi left for Pahalgam on holiday. They were supposed to head back to Dubai in a few days,” his uncle Bhagwandas Udhwani told The Indian Express newspaper.
Kashmiri media reported witnesses recalling at least four armed militants emerging from the surrounding forest and opening fire on tourists in a meadow where authorities said about 1,000 people had gathered.
India has blamed Pakistan for the attack, accused it of supporting “cross-border terrorism,” has downgraded diplomatic ties and closed a main land border crossing with Pakistan.
Pakistan has denied involvement and a previously unknown group called The Resistance Front has claimed responsibility for the attack.
Indian Prime Minister Narendra Modi on Thursday vowed India would “identify, track and punish every terrorist and their backers”.
“Terrorism will not go unpunished,” he said in a speech. “Every effort will be made to ensure that justice is done. The entire nation is firm in its resolve. Everyone who believes in humanity is with us.”
The attack came on the second day of US Vice President JD Vance’s visit to India. Offering his condolences, Mr Vance said his thoughts and prayers were with the victims of the “devastating terrorist attack”.
US President Donald Trump called the attacks “deeply disturbing.”
India and Pakistan each administer a part of Kashmir, though both claim the territory in its entirety.
The attacks on Tuesday will escalate tension between the neighbours. India has announced a clampdown on travel to India by Pakistani citizens, cut the number of its high commission staff and withdrawn its naval, defence and air advisers from Islamabad.
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
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
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Trump v Khan
2016: Feud begins after Khan criticised Trump’s proposed Muslim travel ban to US
2017: Trump criticises Khan’s ‘no reason to be alarmed’ response to London Bridge terror attacks
2019: Trump calls Khan a “stone cold loser” before first state visit
2019: Trump tweets about “Khan’s Londonistan”, calling him “a national disgrace”
2022: Khan’s office attributes rise in Islamophobic abuse against the major to hostility stoked during Trump’s presidency
July 2025 During a golfing trip to Scotland, Trump calls Khan “a nasty person”
Sept 2025 Trump blames Khan for London’s “stabbings and the dirt and the filth”.
Dec 2025 Trump suggests migrants got Khan elected, calls him a “horrible, vicious, disgusting mayor”
The biog
Favourite car: Ferrari
Likes the colour: Black
Best movie: Avatar
Academic qualifications: Bachelor’s degree in media production from the Higher Colleges of Technology and diploma in production from the New York Film Academy
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UAE tour of the Netherlands
UAE squad: Rohan Mustafa (captain), Shaiman Anwar, Ghulam Shabber, Mohammed Qasim, Rameez Shahzad, Mohammed Usman, Adnan Mufti, Chirag Suri, Ahmed Raza, Imran Haider, Mohammed Naveed, Amjad Javed, Zahoor Khan, Qadeer Ahmed
Fixtures:
Monday, 1st 50-over match
Wednesday, 2nd 50-over match
Thursday, 3rd 50-over match
More from Aya Iskandarani
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
