The opening encounters of the 2025 Indian Premier League have had it all - high scores, close games, and even something for the bowlers as well.
Already, Sunrisers Hyderabad have gone into overdrive with the bat, blasting 286 in their opening match of the season, while defending champions Kolkata Knight Riders were completely outplayed in the season opener at home.
Beyond the familiar faces, a few lesser known players made a big impression very early in the tournament, showcasing the vast pool of talent at the disposal of the franchises in the IPL and also underscoring the match readiness of modern T20 cricketers.
Mystery spinner from Kerala
There are mystery spinners, and then there is Vignesh Puthur. The left-arm wrist-spinner from the southern Indian state of Kerala is an almost complete unknown in Indian cricket, having not even represented his state.
He was plucked out of a domestic T20 tournament by Mumbai Indians, sent to South Africa for further polishing as a net bowler and then used as an impact player in the first match of the IPL in Chennai.
Puthur, 24, was pressed into action as Mumbai were running out of options while defending 159. With the help of sharp spin and good control, Puthur picked up three top order wickets, including the well set captain Ruturaj Gaikwad, to bring Mumbai back into the match.
While his team still lost, Puthur - the son of an autorickshaw driver - made a huge impression on senior players on both sides. Quality left-arm wrist-spin is one of the most valuable trade skills in T20 cricket and Puthur seems to have it in abundance.
Ashutosh the finisher
Last season, Ashutosh Sharma created an unexpected and highly effective middle order partnership with Shashank Singh at Punjab Kings, turning matches around from impossible positions in the second innings.
However, Punjab could not quite benefit from their form as their entry points were not ideal. Ashutosh, 26, was surprisingly not retained, and landed up at Delhi Capitals, where he pulled off a spectacular win in his debut outing against Lucknow.
Delhi were 7-3 and 50-4 chasing 210. Ashutosh was struggling for most of his innings, moving to 20 off 20 balls.
Then, as the equation came down to 62 from 30 balls with four wickets in hand, the burly batsman hammered Lucknow bowlers to all parts of the ground, closing the match with a stunning six for a one-wicket win, finishing on 66 from 31 balls with five fours and as many sixes.
This could be the season Ashutosh forces his way into the national consciousness and senior team.
Unheralded Vipraj stuns Lucknow
Before Ashutosh's masterclass on Monday, there was a powerful cameo from Vipraj Nigam. Another uncapped player who snuck under the radar, Nigam made an impact with the ball and bat against Lucknow.
The leg-spinner and lower order batter could have had the perfect day, had a simple chance at cover from Nichloas Pooran not been dropped off his bowling. Still, he got the chance to become a hero in the second innings.
The 20-year-old was responsible for putting momentum back into Delhi's innings after Tristian Stubbs was bowled by Manimaran Siddharth with the team needing 97 from 45 balls.
With Ashutosh struggling at the other end, the diminutive batter cracked 39 off just 15 balls. Had he not got out right after the drinks break, Nigam could have finished the game on his own.
His timing and placement made one wonder whether he could be better used up the order. Plus, he is a proper leg-spinner who bowls in first-class cricket, which will come in handy on quite a few surfaces in the IPL.
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Dubai Bling season three
Cast: Loujain Adada, Zeina Khoury, Farhana Bodi, Ebraheem Al Samadi, Mona Kattan, and couples Safa & Fahad Siddiqui and DJ Bliss & Danya Mohammed
Rating: 1/5
BELGIUM%20SQUAD
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What are NFTs?
Are non-fungible tokens a currency, asset, or a licensing instrument? Arnab Das, global market strategist EMEA at Invesco, says they are mix of all of three.
You can buy, hold and use NFTs just like US dollars and Bitcoins. “They can appreciate in value and even produce cash flows.”
However, while money is fungible, NFTs are not. “One Bitcoin, dollar, euro or dirham is largely indistinguishable from the next. Nothing ties a dollar bill to a particular owner, for example. Nor does it tie you to to any goods, services or assets you bought with that currency. In contrast, NFTs confer specific ownership,” Mr Das says.
This makes NFTs closer to a piece of intellectual property such as a work of art or licence, as you can claim royalties or profit by exchanging it at a higher value later, Mr Das says. “They could provide a sustainable income stream.”
This income will depend on future demand and use, which makes NFTs difficult to value. “However, there is a credible use case for many forms of intellectual property, notably art, songs, videos,” Mr Das says.
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A MINECRAFT MOVIE
Director: Jared Hess
Starring: Jack Black, Jennifer Coolidge, Jason Momoa
Rating: 3/5
Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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
UAE cricketers abroad
Sid Jhurani is not the first cricketer from the UAE to go to the UK to try his luck.
Rameez Shahzad Played alongside Ben Stokes and Liam Plunkett in Durham while he was studying there. He also played club cricket as an overseas professional, but his time in the UK stunted his UAE career. The batsman went a decade without playing for the national team.
Yodhin Punja The seam bowler was named in the UAE’s extended World Cup squad in 2015 despite being just 15 at the time. He made his senior UAE debut aged 16, and subsequently took up a scholarship at Claremont High School in the south of England.
TUESDAY'S ORDER OF PLAY
Centre Court
Starting at 2pm:
Malin Cilic (CRO) v Benoit Paire (FRA) [8]
Not before 4pm:
Dan Evans (GBR) v Fabio Fogini (ITA) [4]
Not before 7pm:
Pablo Carreno Busta (SPA) v Stefanos Tsitsipas (GRE) [2]
Roberto Bautista Agut (SPA) [5] v Jan-Lennard Struff (GER)
Court One
Starting at 2pm
Prajnesh Gunneswaran (IND) v Dennis Novak (AUT)
Joao Sousa (POR) v Filip Krajinovic (SRB)
Not before 5pm:
Rajeev Ram (USA) and Joe Salisbury (GBR) [1] v Marin Cilic v Novak Djokovic (SRB)
Nikoloz Basilashvili v Ricardas Berankis (LTU)
