The revival of Sri Lanka as contenders on the world stage continued apace as they beat India in the Asia Cup at the Dubai International Stadium.
The six-wicket win means the Sri Lankans are almost assured a place in Sunday’s final, while India’s title defence is all but over.
They completed it in nervy fashion, scurrying two byes off the penultimate ball of the final over, which included an overthrow by the bowler Arshdeep Singh.
Had either Arshdeep or wicketkeeper Rishabh Pant hit the stumps with the respective throws, each of the batters would have been run out. As it was, they both missed.
Sri Lanka, riding a wave of optimism after beating Afghanistan in the first Super 4 fixture, were deserving winners, even though India had started in formidable fashion.
Rohit Sharma hinted in the previous game against Pakistan he was returning to form, and he underlined the point with a fine innings.
India v Pakistan ratings - in pictures
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PAKISTAN RATINGS: Mohammad Rizwan - 9. Exceptional Asia Cup for the wicketkeeper batsman with scores of 43, 78 and 71. Looks like he just won't get out. Taking a lot of pressure off captain Babar Azam. However, his workload with bat and gloves in the oppressive heat will be a concern for the team. AFP -

Babar Azam - 6.5. Has been below par with the bat but his captaincy was spot on in Dubai on Sunday. The decision to send Mohammad Nawaz up the order was a masterstroke. Looks like Pakistan will adopt a floating batting order from here on, which should help them maximise the talent of Nawaz and Shadab Khan. AP -

Fakhar Zaman - 4. Got stuck on 15 from 18 balls, which forced the promotion of Nawaz up the order. Needs to share the load of Rizwan at the top of the order as Azam is also not in form. AP -

Mohammad Nawaz - 10. Outstanding. Has been excellent with the ball this Asia Cup (seven wickets at 6.5 economy) and turned the match on his head in Dubai by cracking 42 from just 20 balls. India had no answers and Pakistan found a genuine game-changer in the mould of Ravindra Jadeja. AP -

Khushdil Shah - 6. Did exactly what the team needed and hit a crucial boundary in the penultimate over. Gave the ideal support to Asif with an 11-ball 14. AP -

Asif Ali - 8. Struggled against the leg spin of Ravi Bishnoi and could have been out twice in the 18th over. But made the most of a dropped catch and took Bhuvneshwar Kumar apart. Should have finished the game with two needed from four balls. AFP -

Iftikhar Ahmed - 7. Came in with two needed from two and sealed the match on the first ball he faced. Soaked in all the pressure to steal the second run and avoid a last-ball drama. Getty -

Shadab Khan - 8. Dismissed the attacking KL Rahul and Rishabh Pant. Has given away nothing with the ball so far. And can be really dangerous with the bat. Getty -

Haris Rauf - 6. Cranked up the speed gun past 150kph in his last over. Had it not been for two unexpected boundaries from tailender Ravi Bishnoi, would have had more respectable figures than 1-38. Getty -

Mohammad Hasnain - 6. Bowled the hard lengths and dismissed the in-form Hardik Pandya for a duck. Job well done. Looks like the dark days of his bowling action getting reported are behind him. AP -

Naseem Shah - 4. The most expensive bowler of the match. However, showed great heart and the speed never dropped, which augurs well for an attack where all three quicks bowl at 150kph. AP -

INDIA RATINGS: KL Rahul - 6.5. Batted like the fearless opener fans had become accustomed to a few seasons back. Took on the Pakistan quicks right from the start and laid the foundation for a huge score. But the middle order did not kick on. Reuters -

Rohit Sharma - 6. As attacking as Rahul, set the tone for the batting line-up. However, as captain he missed a few tricks. Deepak Hooda ended up being used just as a batsman and not a bowler even with two bowlers leaking more than 10 an over; Dinesh Karthik could have been better utilised in that position. Reuters -

Virat Kohli - 9. Vintage Kohli at his best. The clarity of thinking and conviction in strokeplay was the highlight of the day for India, and possibly the biggest positive this season. He not only held the innings together with his 44-ball 60 but also kept the tempo up despite losing wickets at the other end. AFP -

Suryakumar Yadav - 4. A score of 13 from 10 balls is not catastrophic but his wicket robbed India of the momentum they had gained by the halfway point. The rest of the batsmen were playing catch up thereafter. AFP -

Rishabh Pant - 4. Failed to get going with the bat and will find it difficult to keep Dinesh Karthik out of the team. AFP -

Hardik Pandya - 3. After dominating in the first India-Pak match, failed almost completely on Sunday. Got out for a duck and was carted for 43 runs. Got the wicket of Rizwan, though. Has bailed India out on numerous occasion of late, so an off day is not a big concern. AFP -

Deepak Hooda - 3. Just 16 runs from 14 balls in the death overs were poor returns, especially because Kohli was batting at the other end. Did not bowl as well, making his selection a strange choice. AFP -

Bhuvneshwar Kumar - 4. Released the pressure when Pakistan needed 26 from 12 balls. Was smashed for two fours, a six and bowled two wides to concede 19 in the penultimate over. Not good enough from India's most experienced death bowler. AFP -

Ravi Bishnoi - 8. Hit two fours off the final two balls of the Indian innings, to take the score past 180. Was almost unplayable as he gave away just 26 with his quick leg spin and googlies. Could have had match-winner Asif Ali twice in the 18th over, but Arshdeep dropped a sitter at short third man and match slipped away. AP -

Arshdeep Singh - 4. Was brilliant with the ball, after a horror outing against Hong Kong. Bowled some good yorkers in final over while defending just seven. However, dropped an absolute dolly off Asif Ali in the 18th over, and that will likely haunt him for the rest of his career. AP -

Yuzvendra Chahal - 3. While other spinners have been tough to negotiate in the Asia Cup, Chahal has been dealt with rather easily in helpful conditions. Gave away 43 runs on Sunday. Does not bode well for the hard surfaces in Australia during the T20 World Cup. AFP
The India captain made 72 in 41 balls. It was just his second half century in 17 innings in T20 international cricket.
India seemed set for a mammoth total when he was firing and they were 110 for two at the start of the 13th, but their progress stalled.
It started with Rohit’s dismissal, when he could only find Pathum Nissanka at point with an upper cut off Chamika Karunaratne’s slower-ball bouncer.
Dilshan Madushanka, the left-arm swing bowler, was the pick of Sri Lanka’s attack. His figures of three for 24 were impressive enough, but it was the nature of the dismissals that will live longest in the memory.
First of all, he uprooted Virat Kohli’s middle and off stumps, getting the former India captain for a duck. Later on, he accounted for Pant and Deepak Hooda.
From the way Sri Lanka started their pursuit of 174 to win, it appeared they were in a rush to get the job done.
By the end of the power play, they were on 57 for no loss. By the time their openers were parted, they had reached 97 in 11 overs.
Nissanka and Kusal Mendis were equally spectacular in their hitting. Nissanka made 52 in 37 balls, while Mendis made 57 in the same amount.
Each fell to Yuzvendra Chahal, and the leg-spinner threatened to drag India back into it as he took three for 34 from his four overs.
It was not to be for the defending champions, though, as Dasun Shanaka and Bhanuka Rakapaksa then put on 64 in six overs to see their side to the win.
How to help or find other cats to adopt
There are many that often look for volunteers or other types of assistance. They include:
Rescue Animals in Need United Arab Emirates
RESULTS
Catchweight 82kg
Piotr Kuberski (POL) beat Ahmed Saeb (IRQ) by decision.
Women’s bantamweight
Corinne Laframboise (CAN) beat Cornelia Holm (SWE) by unanimous decision.
Welterweight
Omar Hussein (PAL) beat Vitalii Stoian (UKR) by unanimous decision.
Welterweight
Josh Togo (LEB) beat Ali Dyusenov (UZB) by unanimous decision.
Flyweight
Isaac Pimentel (BRA) beat Delfin Nawen (PHI) TKO round-3.
Catchweight 80kg
Seb Eubank (GBR) beat Emad Hanbali (SYR) KO round 1.
Lightweight
Mohammad Yahya (UAE) beat Ramadan Noaman (EGY) TKO round 2.
Lightweight
Alan Omer (GER) beat Reydon Romero (PHI) submission 1.
Welterweight
Juho Valamaa (FIN) beat Ahmed Labban (LEB) by unanimous decision.
Featherweight
Elias Boudegzdame (ALG) beat Austin Arnett (USA) by unanimous decision.
Super heavyweight
Maciej Sosnowski (POL) beat Ibrahim El Sawi (EGY) by submission round 1.
Western Region Asia Cup T20 Qualifier
Sun Feb 23 – Thu Feb 27, Al Amerat, Oman
The two finalists advance to the Asia qualifier in Malaysia in August
Group A
Bahrain, Maldives, Oman, Qatar
Group B
UAE, Iran, Kuwait, Saudi Arabia
UAE group fixtures
Sunday Feb 23, 9.30am, v Iran
Monday Feb 25, 1pm, v Kuwait
Tuesday Feb 26, 9.30am, v Saudi
UAE squad
Ahmed Raza, Rohan Mustafa, Alishan Sharafu, Ansh Tandon, Vriitya Aravind, Junaid Siddique, Waheed Ahmed, Karthik Meiyappan, Basil Hameed, Mohammed Usman, Mohammed Ayaz, Zahoor Khan, Chirag Suri, Sultan Ahmed
Contracted list
Ashton Agar, Alex Carey, Pat Cummins, Aaron Finch, Peter Handscomb, Josh Hazlewood, Travis Head, Usman Khawaja, Nathan Lyon, Glenn Maxwell, Shaun Marsh, Mitchell Marsh, Tim Paine, Matt Renshaw, Jhye Richardson, Kane Richardson, Billy Stanlake, Mitchell Starc, Marcus Stoinis, Andrew Tye.
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Crazy Rich Asians
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Starring: Constance Wu, Henry Golding, Michelle Yeon, Gemma Chan
Four stars
Call of Duty: Black Ops 6
Developer: Treyarch, Raven Software
Publisher: Activision
Console: PlayStation 4 & 5, Windows, Xbox One & Series X/S
Rating: 3.5/5
While you're here
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Super Bowl LIII schedule
What Super Bowl LIII
Who is playing New England Patriots v Los Angeles Rams
Where Mercedes-Benz Stadium in Atlanta, United States
When Sunday (start time is 3.30am on Monday UAE time)
The five new places of worship
Church of South Indian Parish
St Andrew's Church Mussaffah branch
St Andrew's Church Al Ain branch
St John's Baptist Church, Ruwais
Church of the Virgin Mary and St Paul the Apostle, Ruwais
Ms Yang's top tips for parents new to the UAE
- Join parent networks
- Look beyond school fees
- Keep an open mind
Our commentary on Brexit
- Alistair Burt: Despite Brexit, Britain can remain a world power
- Sam Williams: Departure is influenced by its sense of place
MATCH INFO
Uefa Champions League quarter-final (first-leg score):
Juventus (1) v Ajax (1), Tuesday, 11pm UAE
Match will be shown on BeIN Sports
Also on December 7 to 9, the third edition of the Gulf Car Festival (www.gulfcarfestival.com) will take over Dubai Festival City Mall, a new venue for the event. Last year's festival brought together about 900 cars worth more than Dh300 million from across the Emirates and wider Gulf region – and that first figure is set to swell by several hundred this time around, with between 1,000 and 1,200 cars expected. The first day is themed around American muscle; the second centres on supercars, exotics, European cars and classics; and the final day will major in JDM (Japanese domestic market) cars, tuned vehicles and trucks. Individuals and car clubs can register their vehicles, although the festival isn’t all static displays, with stunt drifting, a rev battle, car pulls and a burnout competition.
As it stands in Pool A
1. Japan - Played 3, Won 3, Points 14
2. Ireland - Played 3, Won 2, Lost 1, Points 11
3. Scotland - Played 2, Won 1, Lost 1, Points 5
Remaining fixtures
Scotland v Russia – Wednesday, 11.15am
Ireland v Samoa – Saturday, 2.45pm
Japan v Scotland – Sunday, 2.45pm
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
'Champions'
Director: Manuel Calvo
Stars: Yassir Al Saggaf and Fatima Al Banawi
Rating: 2/5
Gertrude Bell's life in focus
A feature film
At one point, two feature films were in the works, but only German director Werner Herzog’s project starring Nicole Kidman would be made. While there were high hopes he would do a worthy job of directing the biopic, when Queen of the Desert arrived in 2015 it was a disappointment. Critics panned the film, in which Herzog largely glossed over Bell’s political work in favour of her ill-fated romances.
A documentary
A project that did do justice to Bell arrived the next year: Sabine Krayenbuhl and Zeva Oelbaum’s Letters from Baghdad: The Extraordinary Life and Times of Gertrude Bell. Drawing on more than 1,000 pieces of archival footage, 1,700 documents and 1,600 letters, the filmmakers painstakingly pieced together a compelling narrative that managed to convey both the depth of Bell’s experience and her tortured love life.
Books, letters and archives
Two biographies have been written about Bell, and both are worth reading: Georgina Howell’s 2006 book Queen of the Desert and Janet Wallach’s 1996 effort Desert Queen. Bell published several books documenting her travels and there are also several volumes of her letters, although they are hard to find in print. Original documents are housed at the Gertrude Bell Archive at the University of Newcastle, which has an online catalogue.

