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Virat Kohli, AB De Villiers and RCB’s fearsome batting line-up fire out warning — IPL review


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Indian cricket writer Manoj Narayan reviews the last few days from the Indian Premier League, including the big talking points, and the best and worst of the action.

Read more: 2016 Indian Premier League: Updated results, analysis and fixtures in UAE time

Follow us on Twitter @NatSportUAE

Like us on Facebook at facebook.com/TheNationalSport

Water wars

The Board of Control for Cricket in India (BCCI) was pushed into a corner on Wednesday (April 13) after the Bombay High Court ordered that IPL matches scheduled for Maharashtra after April 30 be moved out of the state. The High Court was hearing a PIL filed by an NGO, Loksatta Movement, and its decision means 13 matches will have to be relocated from the state because of the prevailing serious drought problem. The BCCI believes the IPL is being unfairly targeted. “We’re not using drinking water, we’ve said we’ll use treated sewage water only. How many swimming pools of five-star hotels have been shut? Have people stopped watering their lawns?” said Anurag Thakur, the secretary of the Indian Board. “There is an attempt to create negativity on every issue these days. IPL was to use 0.00038% of water, so that shows the requirement was not much.” Home matches involving Mumbai Indians (Mumbai), Rising Pune Supergiants (Pune) and Kings XI Punjab (Nagpur) will be affected following the Bombay High Court decree. Additionally, the Eliminator and the Qualifier 2, both in Pune, and the final, at the Wankhede Stadium in Mumbai on May 29, will also have to find new venues. The BCCI will have to deal with a logistical nightmare, and find a solution at the last minute. The only thing going for them is that they have been here before. The IPL can’t exist without chaos.

Clash of the titans

Since the ninth edition of the tournament began on April 9, it has been aching for a thriller. There were too many one-sided matches and no real fight on display, meaning the titanic clash between Kolkata Knight Riders and Mumbai Indians, both two-time champions, was suddenly under immense pressure to deliver. And while it wasn’t quite as much a thriller as the India-Bangladesh clash at the recent World Twenty20, it didn’t disappoint. Mumbai, so woeful in their opener against Pune, displayed why they are the defending champions in a six-wicket win. After half-centuries from Gautam Gambhir and Manish Pandey helped Kolkata to 187-5, Rohit Sharma took charge with an unbeaten 54-ball 84. Just as pleasing for Mumbai was Jos Buttler shaking off the IPL jitters he displayed on debut as his 22-ball 41 propelled them to their first win. The top of the table already makes for interesting reading.

Less bowling, more batting

This Royal Challengers Bangalore’s side is a bit disjointed. With Mitchell Starc out of the tournament through injury and Samuel Badree unavailable for the early stages with a shoulder injury, their bowling lacks significant bite, even in the presence of Adam Milne. But so full of awesome power are their batsmen that they may well charge to the title solely on that strength. With the addition of Shane Watson during the auction, they have infused more gloss to an already devastating batting line-up. The effects of that were evident in their first outing, against Sunrisers Hyderabad, when Virat Kohli’s stunning 51-ball 75 was bettered, and not too marginally, by AB de Villiers’s 42-ball 82. Late in the innings, Watson hammered three sixes and the young Sarfaraz Khan scored a 10-ball 35 to help post 227-4. Despite David Warner’s 25-ball 58, Hyderabad lost by 45 runs.

Star performance

Kohli recently revealed that the reason he opens for Bangalore is because someone of the quality of de Villiers is wasted at No 4. Proof of the wisdom of that move came on Tuesday in Bangalore. Chris Gayle was dismissed early, but Kohli and de Villiers partnered for a 157-run stand of such utter and scary devastation that every other IPL side would have taken note. De Villiers won that personal, well-spirited battle, but neither will particularly mind that.

Worst display

Hyderabad’s bowling against Bangalore. Ashish Nehra’s injury, which restricted him to 2.1 overs, threw a spanner in the works, but even accounting for that, the rest of the bowlers, apart from Mustafizur Rahman, lost the plot. Their shoddy execution allowed Kohli, de Villiers and Sarfaraz to become increasingly marauding, with Bhuvneshwar Kumar and Karn Sharma going for over 50 runs in their four overs, and Moises Henriques taken for 41. They will hope Nehra’s groin injury isn’t serious.

Best shot

For a brief moment at the M Chinnaswamy Stadium, Sarfaraz diverted the spotlight from de Villiers and Kohli, and pushed himself into focus. His 10-ball 35 was enriched by cheekiness, but the most audacious of his strokes was when he walked across the stumps and shovel-scooped one over third-man. It went all the way for a six.

Best quote

“You pinch yourself that someone like Ricky Ponting is throwing balls to you.” – Jos Buttler on life in the IPL with Mumbai Indians.

Key game — Mumbai Indians v Gujarat Lions

Mumbai already stuttered against a new franchise — Pune — in their tournament opener. But they will have a win under their belt when they face Gujarat on Saturday. Gujarat were impressive on their debut with a five-wicket win over Kings XI Punjab. Mumbai will have to be wary of a side brimming with quality, a lot of which previously lit up the Chennai Super Kings line-up. This could be a cracker.

Key statistic

Dwayne Bravo, the Gujarat Lions all-rounder, became the first player to take 300 wickets in T20s when he dismissed David Miller.

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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

The Buckingham Murders

Starring: Kareena Kapoor Khan, Ash Tandon, Prabhleen Sandhu

Director: Hansal Mehta

Rating: 4 / 5

The UN General Assembly President in quotes:

YEMEN: “The developments we have seen are promising. We really hope that the parties are going to respect the agreed ceasefire. I think that the sense of really having the political will to have a peace process is vital. There is a little bit of hope and the role that the UN has played is very important.”

PALESTINE: “There is no easy fix. We need to find the political will and comply with the resolutions that we have agreed upon.”

OMAN: “It is a very important country in our system. They have a very important role to play in terms of the balance and peace process of that particular part of the world, in that their position is neutral. That is why it is very important to have a dialogue with the Omani authorities.”

REFORM OF THE SECURITY COUNCIL: “This is complicated and it requires time. It is dependent on the effort that members want to put into the process. It is a process that has been going on for 25 years. That process is slow but the issue is huge. I really hope we will see some progress during my tenure.”

British Grand Prix free practice times in the third and final session at Silverstone on Saturday (top five):

1. Lewis Hamilton (GBR/Mercedes) 1:28.063 (18 laps)

2. Sebastian Vettel (GER/Ferrari) 1:28.095 (14)

3. Valtteri Bottas (FIN/Mercedes) 1:28.137 (20)

4. Kimi Raikkonen (FIN/Ferrari) 1:28.732 (15)

5. Nico Hulkenberg (GER/Renault)  1:29.480 (14)

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

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