Virat Kohli compiled his 51st half century in the Indian Premier League to steer Royal Challengers Bengaluru to a four-wicket victory over Punjab Kings on Monday.
After scoring a quiet 21 at Chennai in a losing cause on Friday, Kohli made a much noisier 77 off 49 balls to fire Bengaluru's chase.
Dinesh Karthik's unbeaten 28 off 10 balls carried Bengaluru home to 178-6 with four balls to spare.
Punjab posted a below-par 176-6. Captain Shikhar Dhawan scored 45 and Shashank Singh made 21 off eight balls late in the innings.
Kohli, coming back after more than two months out to be with his wife for the birth of his second child, used his feet well to hit his trademark punching cover drives as Punjab paid the price for letting him escape twice.
In an eventful first over bowled by Sam Curran, Jonny Bairstow couldn’t hold on to a sharp overhead catch at first slip off the second ball Kohli faced. Rahul Chahar then spilt a tough one-handed catching opportunity at short midwicket when Kohli was on 33.
Despite Kohli’s dominant innings, Punjab rallied in the middle overs through Harpreet Brar (2-13), and the required rate soared to nearly 12 an over. Brar clean bowled Rajat Patidar (18) and Glenn Maxwell (3) and held on to a sharp catch to dismiss Kohli at deep point in the 16th over off the bowling of Harshal Patel.
But Karthik and impact player Mahipal Lamor, 17 not out, smacked 48 runs off the last 18 balls for Bengaluru.
Earlier, Mohammed Siraj (2-26) and Yash Dayal (1-23) bowled well up front and kept the Punjab batters in check as Dhawan struggled to up the ante before holing out in the deep to Maxwell (2-29).
Man of the match Kohli said: “The wicket wasn’t as placid as Bangalore is normally, it was a bit two-paced and I thought that I need to play correct cricketing shots – playing across the line wasn’t quite working.
"I was very disappointed I couldn’t finish the game off at the end but not a bad start after not playing for two months and getting into the tournament. Still got it, I guess.”
Bengaluru captain Du Plessis said: “Early in the competition, obviously, you want to make sure you get over the line. Great to see the boys with the composure at the back end.
"Really pleased to see the way Dinesh has started this competition. It’s really important for someone like him to get his IPL going with some good confidence and that sets you up for the rest of the tournament.
"We need him desperately, his experience at the back. A lot of games get won and lost in that No 7-8 position so his experience will be very valuable there.”
Karthik said: “Some off the rust has come off and it’s starting to feel good. Mahipal took the pressure off me. He batted really well with me."
Punjab skipper Dhawan said: “It was a good game. I think we scored 10-15 runs less than we needed and that cost us the game.
“Of course, Virat scored 70-odd runs and if we had taken that catch then the momentum would have been with us so we paid the price for that.
“Harpreet Brar is bowling really well. It’s tremendous the way he soaked in the pressure and got the breakthroughs as well.”
Sheer grandeur
The Owo building is 14 storeys high, seven of which are below ground, with the 30,000 square feet of amenities located subterranean, including a 16-seat private cinema, seven lounges, a gym, games room, treatment suites and bicycle storage.
A clear distinction between the residences and the Raffles hotel with the amenities operated separately.
What is a Ponzi scheme?
A fraudulent investment operation where the scammer provides fake reports and generates returns for old investors through money paid by new investors, rather than through ligitimate business activities.
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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
Tips to keep your car cool
- Place a sun reflector in your windshield when not driving
- Park in shaded or covered areas
- Add tint to windows
- Wrap your car to change the exterior colour
- Pick light interiors - choose colours such as beige and cream for seats and dashboard furniture
- Avoid leather interiors as these absorb more heat
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Our legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Company%20Profile
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Greatest of All Time
Starring: Vijay, Sneha, Prashanth, Prabhu Deva, Mohan
Essentials
The flights
Emirates and Etihad fly direct from the UAE to Geneva from Dh2,845 return, including taxes. The flight takes 6 hours.
The package
Clinique La Prairie offers a variety of programmes. A six-night Master Detox costs from 14,900 Swiss francs (Dh57,655), including all food, accommodation and a set schedule of medical consultations and spa treatments.
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MATCH INFO
Uefa Champions League semi-final, first leg
Bayern Munich v Real Madrid
When: April 25, 10.45pm kick-off (UAE)
Where: Allianz Arena, Munich
Live: BeIN Sports HD
Second leg: May 1, Santiago Bernabeu, Madrid
Napoleon
%3Cp%3E%3Cstrong%3EDirector%3C%2Fstrong%3E%3A%20Ridley%20Scott%3Cbr%3E%3Cstrong%3EStars%3C%2Fstrong%3E%3A%20Joaquin%20Phoenix%2C%20Vanessa%20Kirby%2C%20Tahar%20Rahim%3Cbr%3E%3Cstrong%3ERating%3C%2Fstrong%3E%3A%202%2F5%3Cbr%3E%3Cbr%3E%3C%2Fp%3E%0A
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
