KL Rahul guided Punjab Kings to a comprehensive win over Chennai Super Kings at the Dubai International Stadium on Thursday, October 7, 2021. Sportzpics for IPL
KL Rahul guided Punjab Kings to a comprehensive win over Chennai Super Kings at the Dubai International Stadium on Thursday, October 7, 2021. Sportzpics for IPL
KL Rahul guided Punjab Kings to a comprehensive win over Chennai Super Kings at the Dubai International Stadium on Thursday, October 7, 2021. Sportzpics for IPL
KL Rahul guided Punjab Kings to a comprehensive win over Chennai Super Kings at the Dubai International Stadium on Thursday, October 7, 2021. Sportzpics for IPL

IPL 2021: KL Rahul blitz gives Punjab Kings a glimmer of hope ahead of Kolkata fixture


Paul Radley
  • English
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KL Rahul breathed life into Punjab Kings’ faint hopes of making it to the Indian Premier League playoffs with an extraordinary assault on Chennai Super Kings.

The Punjab captain blazed eight sixes in an innings worth 98 not out from just 42 balls at the Dubai International Stadium.

His effort hurried Punjab to a six-wicket win over Chennai with 42 balls remaining, which lifts them to fifth place in the table.

The nature of the win had a major impact on Punjab’s net run rate for the competition, lifting it to -0.001.

Kolkata Knight Riders can render that statistic redundant by beating Rajasthan Royals in Sharjah, in the second game of the day on Thursday.

That would take Kolkata to 14 points and consolidate their position in fourth, while Punjab, who have completed their 14 matches, have 12 points.

Even a narrow defeat to Rajasthan in the late game would be enough to leave Kolkata ahead of the rest on run-rate, in the race for the fourth spot in the knockout phase.

Kolkata’s run-rate ahead of that game is 0.294 which is superior to both Punjab and Rajasthan (-0.737).

Defending champions Mumbai Indians still pose a threat. They complete their fixtures on Friday when they face Sunrisers Hyderabad. They will start that game on 12 points, with a run rate of -0.048.

“The plan was simple,” Rahul said. “The numbers guys told us a few permutations and combinations. We wanted to score it [their victory target was 135] before 14 overs.

“It was just one of those days when it comes off. I had complete clarity of what I wanted to do. I feel like I may end up letting the team down if I play how I want to play. But today, this was how I needed to play.”

WHAT IS A BLACK HOLE?

1. Black holes are objects whose gravity is so strong not even light can escape their pull

2. They can be created when massive stars collapse under their own weight

3. Large black holes can also be formed when smaller ones collide and merge

4. The biggest black holes lurk at the centre of many galaxies, including our own

5. Astronomers believe that when the universe was very young, black holes affected how galaxies formed

Key findings of Jenkins report
  • Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
  • Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
  • Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
  • Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
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GOLF’S RAHMBO

- 5 wins in 22 months as pro
- Three wins in past 10 starts
- 45 pro starts worldwide: 5 wins, 17 top 5s
- Ranked 551th in world on debut, now No 4 (was No 2 earlier this year)
- 5th player in last 30 years to win 3 European Tour and 2 PGA Tour titles before age 24 (Woods, Garcia, McIlroy, Spieth)

RESULT

Deportivo La Coruna 2 Barcelona 4
Deportivo:
Perez (39'), Colak (63')
Barcelona: Coutinho (6'), Messi (37', 81', 84')

While you're here
MATCH INFO

West Ham United 2 (Antonio 73', Ogbonna 90 5')

Tottenham Hotspur 3 (Son 36', Moura 42', Kane 49')

Emergency

Director: Kangana Ranaut

Stars: Kangana Ranaut, Anupam Kher, Shreyas Talpade, Milind Soman, Mahima Chaudhry 

Rating: 2/5

THE 12 BREAKAWAY CLUBS

England

Arsenal, Chelsea, Liverpool, Manchester City, Manchester United, Tottenham Hotspur

Italy
AC Milan, Inter Milan, Juventus

Spain
Atletico Madrid, Barcelona, Real Madrid

LIGUE 1 FIXTURES

All times UAE ( 4 GMT)

Friday
Nice v Angers (9pm)
Lille v Monaco (10.45pm)

Saturday
Montpellier v Paris Saint-Germain (7pm)
Bordeaux v Guingamp (10pm)
Caen v Amiens (10pm)
Lyon v Dijon (10pm)
Metz v Troyes (10pm)

Sunday
Saint-Etienne v Rennes (5pm)
Strasbourg v Nantes (7pm)
Marseille v Toulouse (11pm)

'Project Power'

Stars: Jamie Foxx, Joseph Gordon-Levitt, Dominique Fishback

Director: ​Henry Joost and Ariel Schulman

Rating: 3.5/5

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

Updated: October 07, 2021, 1:54 PM