Virat Kohli played another match-winning innings in a tense run chase as India finally defeated New Zealand in a World Cup match for their fifth win of the tournament in Dharamsala on Sunday.
Kohli hit a sparkling 95 and received excellent support from all-rounder Ravindra Jadeja (39) as the hosts chased down the 274-run target with four wickets and 12 balls in hand.
The conditions proved challenging throughout the day. The poor state of the outfield meant India's fielders were unwilling to dive near the boundary ropes. Then in the evening, a thick blanket of fog engulfed the stadium, suspending play. The temperature plummeted to less than 15º Celsius in the evening, in stark contrast to the stifling heat and humidity of Mumbai where England and South Africa players struggled.
It all added to the drama in what was the first close game of the World Cup.
India captain Rohit Sharma and fellow opener Shubman Gill continued their good form, adding 71 inside 12 overs with some crisp stroke play.
However, the introduction of pacer Lockie Ferguson brought joy for the Kiwis as he castled Sharma (46) off an inside edge and then had Gill (26) caught at third man off an upper cut.
But Kohli steadied the ship, as he has done a number of times in tense chases. He got good support from Shreyas Iyer (33), who fell to the short ball again.
The situation became tense for the hosts as KL Rahul got out lbw for 27 and Suryakumar Yadav was run out after a mix up with Kohli.
But the last recognised batsman Jadeja provided excellent company for Kohli, remaining unbeaten and hitting the winning runs off Matt Henry.
Kohli had hoped to hit the winning shot that would have also brought up his century. Like in the previous match against Bangladesh, Kohli refused a single while approaching his century in the 48th over. But this time, he was caught at midwicket the very next ball to add another twist to the tale.
But Jadeja hit a boundary one ball later to earn India their first World Cup win over the Kiwis since the 2003 edition.
Earlier, India's fielders were unusually sloppy in the first half of the innings as they dropped three chances.
Daryl Mitchell was one of the beneficiaries as he hit a sparkling century to guide New Zealand to 273 all out.
The Black Caps had lost their openers early but Mitchell (130) and Rachin Ravindra (75) put on 159 to get the innings back on track.
They looked set for a 300-plus total after being well placed on 205-3 in the 37th over. But from there, India's pacers pulled things back brilliantly.
Fast bowler Mohammad Shami, playing his first match of the tournament, had picked up a wicket off his first ball and then returned to put the brakes on New Zealand's batting.
Shami had Ravindra and Mitchell caught down the ground while he castled Mitchell Santner and Henry with deliveries that tailed in late.
Shami returned brilliant figures of 5-54, becoming the first Indian to take two five-wicket hauls in World Cups.
India were without all-rounder Hardik Pandya, which meant they had to bolster both their batting and bowling, bringing in Shami and Suryakumar.
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THE BIO
Ms Davison came to Dubai from Kerala after her marriage in 1996 when she was 21-years-old
Since 2001, Ms Davison has worked at many affordable schools such as Our Own English High School in Sharjah, and The Apple International School and Amled School in Dubai
Favourite Book: The Alchemist
Favourite quote: Failing to prepare is preparing to fail
Favourite place to Travel to: Vienna
Favourite cuisine: Italian food
Favourite Movie : Scent of a Woman
Sam Smith
Where: du Arena, Abu Dhabi
When: Saturday November 24
Rating: 4/5
Company%20profile
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Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
Turkish Ladies
Various artists, Sony Music Turkey
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
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
The specs
Engine: 2.0-litre 4-cyl, 48V hybrid
Transmission: eight-speed automatic
Power: 325bhp
Torque: 450Nm
Price: Dh289,000
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Gothia Cup 2025
4,872 matches
1,942 teams
116 pitches
76 nations
26 UAE teams
15 Lebanese teams
2 Kuwaiti teams
The stats
Ship name: MSC Bellissima
Ship class: Meraviglia Class
Delivery date: February 27, 2019
Gross tonnage: 171,598 GT
Passenger capacity: 5,686
Crew members: 1,536
Number of cabins: 2,217
Length: 315.3 metres
Maximum speed: 22.7 knots (42kph)
UAE currency: the story behind the money in your pockets
GAC GS8 Specs
Engine: 2.0-litre 4cyl turbo
Power: 248hp at 5,200rpm
Torque: 400Nm at 1,750-4,000rpm
Transmission: 8-speed auto
Fuel consumption: 9.1L/100km
On sale: Now
Price: From Dh149,900
PAST 10 BRITISH GRAND PRIX WINNERS
2016 - Lewis Hamilton (Mercedes-GP)
2015 - Lewis Hamilton (Mercedes-GP)
2014 - Lewis Hamilton (Mercedes-GP)
2013 - Nico Rosberg (Mercedes-GP)
2012 - Mark Webber (Red Bull Racing)
2011 - Fernando Alonso (Ferrari)
2010 - Mark Webber (Red Bull Racing)
2009 - Sebastian Vettel (Red Bull Racing)
2008 - Lewis Hamilton (McLaren)
2007 - Kimi Raikkonen (Ferrari)