India's Cheteshwar Pujara hits a boundary during the third and final Test cricket match against Sri Lanka in Colombo on August 29, 2015. REUTERS/Dinuka Liyanawatte
India's Cheteshwar Pujara hits a boundary during the third and final Test cricket match against Sri Lanka in Colombo on August 29, 2015. REUTERS/Dinuka Liyanawatte
India's Cheteshwar Pujara hits a boundary during the third and final Test cricket match against Sri Lanka in Colombo on August 29, 2015. REUTERS/Dinuka Liyanawatte
India's Cheteshwar Pujara hits a boundary during the third and final Test cricket match against Sri Lanka in Colombo on August 29, 2015. REUTERS/Dinuka Liyanawatte

Cricket comment: India’s Cheteshwar Pujara is destiny’s poor child in a stalling career


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Cheteshwar Pujara had been considered one for Indian cricket’s future long before he made his Test debut against Australia in October 2010.

He waited patiently for more than six hours for his first chance, as Murali Vijay and Sachin Tendulkar shared a partnership that spanned 90.3 overs, and a Mitchell Johnson delivery that kept very low meant that his first taste of the big time lasted just three minutes.

On the final day, with India chasing a tricky 207 for victory, there was quite a buzz after the fall of Virender Sehwag’s wicket.

Instead of the familiar, reassuring figure of Rahul Dravid at No 3, out walked Pujara.

Dravid was going through something of a run drought, and as at Eden Gardens nearly a decade earlier when VVS Laxman was promoted to No 3, the thinking seemed to be that the new man would offer greater impetus.

It turned out to be an inspired choice. Pujara batted superbly, using his feet brilliantly to Nathan Hauritz, while also taking runs off the pacers.

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By the time he was dismissed for 72 (89 balls), India were well on course for a comfortable win.

He could do little of note in South Africa against a rampant Dale Steyn, and then suffered a terrible knee injury that kept him out of contention for more than a year.

He returned with an innings of 159 against New Zealand, and started the series against England with scores of 206 not out, 41 not out and 135.

In the year that followed, there would be another double-century, against Australia, and hundreds in Sachin Tendulkar’s final Test (Mumbai) and Johannesburg. After 17 Tests, Pujara’s numbers were mind-boggling. He had six hundreds, and averaged 66.25.

And despite the many comparisons with Dravid, who had also been an unflappable young man, Pujara was scoring far quicker, at 52.21 per 100 balls.

He seemed to fathom the pace and rhythms of Test cricket far better than most of his contemporaries.

That was nearly three years ago. In 17 subsequent Tests, Pujara averages 30.75.

The lone hundred in those matches came in Colombo a year ago, when he carried his bat through the innings to set up a series-clinching win.

The tempo has also dropped, with the strike-rate a pedestrian 42.39.

Ravi Shastri, who was India’s team director for 18 months, was one of those who had the make the tough decision to drop Pujara, after three Tests of the 2014-15 tour of Australia.

“The team ethos was quite simple,” Shastri said to Wisden India recently.

“We wanted to move the game along. With him [Pujara] in recent times, you get the impression of a player trying to survive.

“You can’t just wait for the bad ball to come along.”

Shastri, like many others, is however sympathetic to the plight of a player who has clearly been stereotyped as a long-form player.

He was given five one-day internationals to impress and then dropped, and there was no joy in the IPL either, with all eight franchises ignoring him at the last auction.

The emergence of Ajinkya Rahane and Lokesh Rahul, both of whom have played vital innings in recent times, has further queered the pitch for Pujara, who is far from certain of his place in the next two Test matches in the Caribbean.

Shastri remains convinced that one defining innings might be all it takes to kick-start a stalling career, but for the moment it is hard to see where that will come from.

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Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

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

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

How has net migration to UK changed?

The figure was broadly flat immediately before the Covid-19 pandemic, standing at 216,000 in the year to June 2018 and 224,000 in the year to June 2019.

It then dropped to an estimated 111,000 in the year to June 2020 when restrictions introduced during the pandemic limited travel and movement.

The total rose to 254,000 in the year to June 2021, followed by steep jumps to 634,000 in the year to June 2022 and 906,000 in the year to June 2023.

The latest available figure of 728,000 for the 12 months to June 2024 suggests levels are starting to decrease.

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Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)

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War

Director: Siddharth Anand

Cast: Hrithik Roshan, Tiger Shroff, Ashutosh Rana, Vaani Kapoor

Rating: Two out of five stars 

WWE Super ShowDown results

Seth Rollins beat Baron Corbin to retain his WWE Universal title

Finn Balor defeated Andrade to stay WWE Intercontinental Championship

Shane McMahon defeated Roman Reigns

Lars Sullivan won by disqualification against Lucha House Party

Randy Orton beats Triple H

Braun Strowman beats Bobby Lashley

Kofi Kingston wins against Dolph Zigggler to retain the WWE World Heavyweight Championship

Mansoor Al Shehail won the 50-man Battle Royal

The Undertaker beat Goldberg