Ajinkya Rahane hits a shot for the Rajasthan Royals on his way to 98.
Ajinkya Rahane hits a shot for the Rajasthan Royals on his way to 98.
Ajinkya Rahane hits a shot for the Rajasthan Royals on his way to 98.
Ajinkya Rahane hits a shot for the Rajasthan Royals on his way to 98.

Dominant Ajinkya Rahane is the Rajasthan Royals hero in the IPL


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A scintillating innings of 98 from Ajinkya Rahane gave the Rajasthan Royals the platform to clinch victory in their opening Indian Premier League game yesterday.
The opener made a mockery of the decision by Adam Gilchrist, the Kings XI Punjab, to field first after winning the toss, as he demolished the visiting side's attack at the M Chinnaswamy Stadium in Bangalore with a.
He struck 16 boundaries and one six during his 66-ball innings. The Indian had looked certain to be the first man to score a hundred in this year's tournament before being bowled by James Faulkner just two short.
A delighted Rahane said he had felt in good form going into the game.
"I was batting well even in practice games so wanted to continue. I believe in myself and if you are a good batsman, you will play well irrespective of the format," he said.
Partnerships of 77 with the Rajasthan captain Rahul Dravid (28) and 75 with Brad Hodge (21) proved to be the backbone of the innings, before some late big hitting from Kevon Cooper (11 off three balls) saw them to 191 for four - the biggest total in the competition thus far.
Gilchrist looked determined to personally atone for his error at the toss as he went after the Rajasthan bowling, clubbing two boundaries off a first over in which he scored 11 runs.
But his hopes of leading the revival were sunk when he was caught by Cooper at mid-on off the bowling of Amit Singh for 27.
Punjab lost wicketd regularly after that, with only Mandeep Singh with 34 finding form.
Cooper was the pick of the Rasjathan bowling, taking four for 26 from his four overs.
Gilchrist acknowledged he had blundered with his decision to put Rajasthan in.
He said: "We were outplayed and I got the toss wrong. Rahane played a beautiful innings and they got 20-30 runs more than what I thought we should have conceded."
Today's action begins with the Royal Challengers Bangalore taking on the Delhi Daredevils, who won their opening game against the Kolkata Knight Riders on Thursday.
Then the Chennai Super Kings, the defending champions, will look to bounce back from their opening day defeat to the Mumbai Indians when they travel to the Deccan Chargers.
Ashok Dinda's haul of four for 17 led Pune Warriors to a 29-run victory over Mumbai Indians in their opening Indian Premier League game yesterday.
Dinda struck twice in his first over and applied the finishing  touches as Mumbai could manage only 100 for nine in reply to  Pune's 129 for nine on a pitch providing assistance to both pace bowlers and spinners.
Murali Kartik, the left-arm spinner, was the other bowler to impress  with two for 14, which included the early wicket of South Africa's Richard Levi, who had been so impressive in Mumbai's opening win over Chennai Super Kings when he had scored 50 off just 35 balls.
"The pitch was dry and I thought it would turn," said Sourav Ganguly, the Pune captain. "It has been a good start all right, but it is a long tournament with 16 more matches to go."
Dinda had Ambati Rayudu caught at slip by Kartik and then induced another edge to see the back of Rohit Sharma as Mumbai were reduced to five for three inside the first two overs to leave their reply in tatters.
Dinda later came back to dismiss James Franklin, who held up one end for a 42-ball 32, and the captain Harbhajan Singh for 16.
Earlier, the Mumbai pace bowlers Lasith Malinga and Munaf Patel bagged two wickets apiece to help restrict Pune.
The hosts had slumped to 27 for three, but solid knocks from Steven Smith (39) and Robin Uthappa (36) had rescued the innings.
Harbhajan, the Mumbai captain, had no complaints about his side's defeat.
"We did not rotate the strike in the middle of the innings, we did not get a good start," he said. "All credit to Dinda and Kartik. Pune was the better side."
 

ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

Sam Smith

Where: du Arena, Abu Dhabi

When: Saturday November 24

Rating: 4/5

Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
In numbers: China in Dubai

The number of Chinese people living in Dubai: An estimated 200,000

Number of Chinese people in International City: Almost 50,000

Daily visitors to Dragon Mart in 2018/19: 120,000

Daily visitors to Dragon Mart in 2010: 20,000

Percentage increase in visitors in eight years: 500 per cent

The specs: 2018 Jeep Compass

Price, base: Dh100,000 (estimate)

Engine: 2.4L four-cylinder

Transmission: Nine-speed automatic

Power: 184bhp at 6,400rpm

Torque: 237Nm at 3,900rpm

Fuel economy, combined: 9.4L / 100km

Desert Warrior

Starring: Anthony Mackie, Aiysha Hart, Ben Kingsley

Director: Rupert Wyatt

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

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Newcastle United 0 Tottenham Hotspur 2
Tottenham (Alli 61'), Davies (70')
Red card Jonjo Shelvey (Newcastle)

Results

6.30pm: Maiden Dh165,000 (Dirt) 1,400m. Winner: Rio Angie, Pat Dobbs (jockey), Doug Watson (trainer).

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