Blazing knocks by Prithvi Shaw and Rishabh Pant helped Delhi Capitals knock Sunrisers Hyderabad out of the Indian Premier League on Wednesday and move one step from the final with a tense two-wicket victory.
Shaw hit a quickfire 56 while Pant smashed 49 off 21 balls as Delhi chased down their target of 163 in 19.5 overs to win the Eliminator in Visakhapatnam.
The left-handed Pant fell in the penultimate over and there was drama in the final six balls with Amit Mishra given out for obstructing the field after running in front of the bowler's throw at the non-striker's end.
No 8 Keemo Paul, who took three wickets in the Hyderabad innings, hit the winning boundary to trigger wild celebrations in the Delhi camp.
Delhi, who notched their first ever IPL play-off victory, will take on defending champions Chennai Super Kings in the second qualifier on Friday.
"I was a bit nervous, but [Ricky] Ponting sir - head coach - and Sourav [Ganguly] sir - team mentor - believed in me, and I just went out there and played my natural game," Shaw said.
"I think Rishabh Pant just batted beautifully. We will have fun tonight, and then we plan from there. It's a big game [against Chennai], and we are going to prepare hard."
Shaw, 19, often compared to the legendary Sachin Tendulkar, led his team's batting charge with six fours and two sixes in his 38-ball stay.
Shaw fell to paceman Khaleel Ahmed who struck twice in the 11th over of the innings including the wicket of Delhi skipper Shreyas Iyer for eight.
Afghan star Rashid Khan also hurt Delhi's chase with his twin strikes in one over, sending back Colin Munro for 14 and Axar Patel for nought. Delhi slipped to 111-5.
Pant, who was not picked in the preliminary 15-man Indian World Cup squad, then took the Hyderabad bowling apart with his power hitting to put the chase back on track.
"If you are set on a wicket like this, you have to finish the match for your team. I took it very close, but next time I will finish it for the team," said Pant.
"Today, that was special because I didn't try to hit the ball too hard. I was just watching the ball, and I was trying to time the ball."
Earlier, Delhi's bowlers restricted the Kane Williamson-led Hyderabad to 162 for eight after being invited to bat first.
Paceman Ishant Sharma led the charge with his two wickets including the prized scalp of Williamson for 28.
West Indies bowler Paul returned figures of 3-32 in his four overs.
New Zealand's Martin Guptill top-scored with 36 off 19 deliveries but fell to the guile of leg-spinner Mishra.
Mumbai Indians, who made Sunday's final in Hyderabad after outplaying Mahendra Singh Dhoni's Chennai in the first qualifier, await the second finalist.
Killing of Qassem Suleimani
The drill
Recharge as needed, says Mat Dryden: “We try to make it a rule that every two to three months, even if it’s for four days, we get away, get some time together, recharge, refresh.” The couple take an hour a day to check into their businesses and that’s it.
Stick to the schedule, says Mike Addo: “We have an entire wall known as ‘The Lab,’ covered with colour-coded Post-it notes dedicated to our joint weekly planner, content board, marketing strategy, trends, ideas and upcoming meetings.”
Be a team, suggests Addo: “When training together, you have to trust in each other’s abilities. Otherwise working out together very quickly becomes one person training the other.”
Pull your weight, says Thuymi Do: “To do what we do, there definitely can be no lazy member of the team.”
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
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The specs
Engine: 2.4-litre 4-cylinder
Transmission: CVT auto
Power: 181bhp
Torque: 244Nm
Price: Dh122,900
