• Prithvi Shaw was first out in India's collapse, bowled by Pat Cummins for 4. AFP
    Prithvi Shaw was first out in India's collapse, bowled by Pat Cummins for 4. AFP
  • Jasprit Bumrah, caught and bowled Cummins, for 2. EPA
    Jasprit Bumrah, caught and bowled Cummins, for 2. EPA
  • Cheteshwar Pujara, caught Paine, bowled Cummins for 0. AP
    Cheteshwar Pujara, caught Paine, bowled Cummins for 0. AP
  • Mayank Agarwal, caught Paine, bowled Hazlewood, for 9 - India's top scorer in the second innings. AP
    Mayank Agarwal, caught Paine, bowled Hazlewood, for 9 - India's top scorer in the second innings. AP
  • Ajinkya Rahane, caught Paine, bowled Hazlewood, for 0. AP
    Ajinkya Rahane, caught Paine, bowled Hazlewood, for 0. AP
  • Virat Kohli, caught Green, bowled Cummins for 4. AFP
    Virat Kohli, caught Green, bowled Cummins for 4. AFP
  • Wriddhiman Saha, caught Labuschagne, bowled Hazlewood, for 4. AP
    Wriddhiman Saha, caught Labuschagne, bowled Hazlewood, for 4. AP
  • Ravichandran Ashwin, caught Paine, bowled Hazlewood for 0. AP
    Ravichandran Ashwin, caught Paine, bowled Hazlewood for 0. AP
  • India's Hanuma Vihari, caught Paine, bowled Hazleood for 8. AP
    India's Hanuma Vihari, caught Paine, bowled Hazleood for 8. AP
  • Mohammed Shami, retired hurt for 1. AP
    Mohammed Shami, retired hurt for 1. AP

'It really hurts': Virat Kohli shellshocked after India's historic collapse hands Australia victory in first Test


  • English
  • Arabic

India captain Virat Kohli admitted he was lost for words to explain his team's historic collapse at the Adelaide Oval on Saturday as Australia took a 1-0 lead in the four-match Test series.

Holding a 53-run lead after their first innings total of 244, India proceeded to get skittled for 36 – their lowest innings score in 88 years of Test cricket. Australia then completed the run chase with eight wickets to spare.

Josh Hazlewood (5-8) and Pat Cummins (4-21) turned the tight day-night Test on its head in a devastating spell of pace bowling to open the day, ripping through the much-vaunted Indian batting line-up in less than two hours.

Australia's batsmen, playing without pressure, chased down the victory target of 90 runs with some ease, opener Joe Burns giving his confidence a much-needed boost with an unbeaten 51 that included the six which secured victory.

"It's very hard to put (my) feelings into words. We had a lead of 60 when we arrived today and just collapsed completely," said Kohli, who lost for the first time in 26 Tests where he had won the toss.

"When you work hard for two days ... to get yourself in a good position and then literally in an hour, you put yourself in a position where it's impossible to win, it really hurts."

If the tourists were shellshocked, the hosts were also taken aback by a turn of events which few would have predicted when India came out to bat with a 62-run lead and nine second-innings wickets in hand.

"We were expecting a real dogfight right to the end, late day four, maybe day five in this test," said Australia skipper Tim Paine.

"Again, it shows the talent we have with the ball and when our boys execute, and there's anything in the wicket, that's what can happen."

The margin of victory will be a hefty blow to India's morale as well as their hopes of repeating their maiden Test series triumph in Australia two years ago.

None of India's batsmen managed to get into double figures – only the second time that has happened to any team in a Test match.

Their innings score was the lowest in 544 Tests going back to 1932, worse than their previous low of 42 against England at Lords in 1974. Only two countries have managed fewer runs in the long history of the format.

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Sun jukebox

Rufus Thomas, Bear Cat (The Answer to Hound Dog) (1953)

This rip-off of Leiber/Stoller’s early rock stomper brought a lawsuit against Phillips and necessitated Presley’s premature sale to RCA.

Elvis Presley, Mystery Train (1955)

The B-side of Presley’s final single for Sun bops with a drummer-less groove.

Johnny Cash and the Tennessee Two, Folsom Prison Blues (1955)

Originally recorded for Sun, Cash’s signature tune was performed for inmates of the titular prison 13 years later.

Carl Perkins, Blue Suede Shoes (1956)

Within a month of Sun’s February release Elvis had his version out on RCA.

Roy Orbison, Ooby Dooby (1956)

An essential piece of irreverent juvenilia from Orbison.

Jerry Lee Lewis, Great Balls of Fire (1957)

Lee’s trademark anthem is one of the era’s best-remembered – and best-selling – songs.

The British in India: Three Centuries of Ambition and Experience

by David Gilmour

Allen Lane

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

Pad Man

Dir: R Balki

Starring: Akshay Kumar, Sonam Kapoor, Radhika Apte

Three-and-a-half stars

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

Paatal Lok season two

Directors: Avinash Arun, Prosit Roy 

Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong

Rating: 4.5/5

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

At a glance - Zayed Sustainability Prize 2020

Launched: 2008

Categories: Health, energy, water, food, global high schools

Prize: Dh2.2 million (Dh360,000 for global high schools category)

Winners’ announcement: Monday, January 13

 

Impact in numbers

335 million people positively impacted by projects

430,000 jobs created

10 million people given access to clean and affordable drinking water

50 million homes powered by renewable energy

6.5 billion litres of water saved

26 million school children given solar lighting

TUESDAY'S ORDER OF PLAY

Centre Court

Starting at 2pm:

Elina Svitolina (UKR) [3] v Jennifer Brady (USA)

Anastasia Pavlyuchenkova (RUS) v Belinda Bencic (SUI [4]

Not before 7pm:

Sofia Kenin (USA) [5] v Elena Rybakina (KAZ)

Maria Sakkari (GRE) v Aryna Sabalenka (BLR) [7]

 

Court One

Starting at midday:

Karolina Muchova (CZE) v Katerina Siniakova (CZE)

Kristina Mladenovic (FRA) v Aliaksandra Sasnovich (BLR)

Veronika Kudermetova (RUS) v Dayana Yastermska (UKR)

Petra Martic (CRO) [8] v Su-Wei Hsieh (TPE)

Sorana Cirstea (ROU) v Anett Kontaveit (EST)

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

THE DETAILS

Deadpool 2

Dir: David Leitch

Starring: Ryan Reynolds, Josh Brolin, Justin Dennison, Zazie Beetz

Four stars

Day 1, Dubai Test: At a glance

Moment of the day Sadeera Samarawickrama set pulses racing with his strokeplay on his introduction to Test cricket. It reached a feverish peak when he stepped down the wicket and launched Yasir Shah, who many regard as the world’s leading spinner, back over his head for six. No matter that he was out soon after: it felt as though the future had arrived.

Stat of the day - 5 The last time Sri Lanka played a Test in Dubai – they won here in 2013 – they had four players in their XI who were known as wicketkeepers. This time they have gone one better. Each of Dinesh Chandimal, Kaushal Silva, Samarawickrama, Kusal Mendis, and Niroshan Dickwella – the nominated gloveman here – can keep wicket.

The verdict Sri Lanka want to make history by becoming the first team to beat Pakistan in a full Test series in the UAE. They could not have made a better start, first by winning the toss, then by scoring freely on an easy-paced pitch. The fact Yasir Shah found some turn on Day 1, too, will have interested their own spin bowlers.

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Name: Peter Dicce

Title: Assistant dean of students and director of athletics

Favourite sport: soccer

Favourite team: Bayern Munich

Favourite player: Franz Beckenbauer

Favourite activity in Abu Dhabi: scuba diving in the Northern Emirates 

 

Directed: Smeep Kang
Produced: Soham Rockstar Entertainment; SKE Production
Cast: Rishi Kapoor, Jimmy Sheirgill, Sunny Singh, Omkar Kapoor, Rajesh Sharma
Rating: Two out of five stars