Bangalore 186-4 (20 ov)
Delhi 170-7 (20 ov)
Toss: Delhi, chose to field
Bangalore: Yuvraj 68, De Villiers 33, Parthiv 29; Shami 1-31
Delhi: Duminy 48, Jadhav , Pietersen 33; Starc 2-26
Man of the match: Yuvraj Singh (Bangalore)
A rain delay during the break was not enough for the Delhi Daredevils as they were left high and dry by a blistering knock by Royal Challengers Bangalore's Yuvraj Singh on Tuesday night at the M Chinnaswamy Stadium.
The left-hander struck nine sixes and one four during a whirlwind 68 not out from 29 balls to take Bangalore to a 16-run win that meant Delhi are out of the Indian Premier League (IPL) title reckoning now with eight defeats.
Put in to bat, Bangalore were 115 for four with four overs remaining, and it appeared Delhi could hope to contain the home side to less than 150. Yuvraj had other plans, though.
Carving three consecutive sixes off Imran Tahir, Yuvraj reaffirmed that the days of painfully pottering around were behind him for now as he took the side to 186 for four.
Chasing a stiff 187, it became clear that Delhi were not facing the same, haggard side that infamously gave away 65 runs in the last four overs to Rajasthan two nights earlier.
Bangalore had brought Muttiah Muralitharan, Abu Nechim and Sachin Rana in place of Albie Morkel, Ashok Dinda and Varun Aaron, and it made all the difference.
If Delhi needed a good start, Muralitharan gave Bangalore the first breakthrough, trapping Murali Vijay in front. Mitchell Starc followed it up, cleaning up Quinton de Kock.
Mayank Agarwal and Kevin Pietersen soon steadied the innings, but just as the partnership appeared threatening, Nechim, in his debut match for Bangalore, removed Agarwal for 31.
Two overs later, Yuzvendra Chahal outfoxed Pietersen (33), who had shimmied down the track only to find himself beaten by a big-turning leg-break and stumped by Parthiv Patel, the wicketkeeper.
Delhi were gasping at 102 for five after 13 overs. JP Duminy, who gave up on the chance to come up the order, tried to resuscitate the innings, but was bowled for a 30-ball 48 by Starc.
Delhi eventually finished at 170 for seven as Bangalore’s bowlers ensured their fans would go home a happy lot.
Earlier, it had seemed a full match would have been tricky to squeeze in as rain chose to make an appearance ahead of the scheduled toss time, keeping both teams on tenterhooks.
Chris Gayle has had a quiet IPL so far, and though he started off clobbering two sixes, the joy was short-lived.
Rahul Shukla got one to crash into the stumps and Gayle made the long walk back after making 23. Virat Kohli was back to his original No 3 position after a failed experiment as opener in the previous game, but it was another forgettable outing for him, run out for 10.
AB de Villiers, however, continued to flourish. Siddharth Kaul could only watch in frustration as two deliveries reached the boundary, the fielders stationed there unable to react fast enough, and another sailed into the crowd at deep midwicket.
Parthiv Patel departed after adding 49 runs alongside de Villiers, but the crowd did not mind too much, since that brought Yuvraj to the crease.
Kaul came back in the next over to clip de Villiers’ off stump and sent him packing for a 16-ball 33.
Yuvraj’s half-century came in 24 balls, with a six over deep cover, off Shukla. But he was not finished just yet.
Three more sixes left Shukla and Delhi battered and bruised as 27 runs came from the last over. This time around, there was no heartbreak for Yuvraj and Bangalore as the bowlers kept their end of the bargain to take the side to a win.
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sports@thenational.ae
Nisha Shetty is a sub-editor for Wisden India. Follow then on Twitter at @WisdenIndia.
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ESSENTIALS
The flights
Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes.
The trip
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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
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Robbie Keane (Atletico de Kolkata) The Irish striker is, along with his former Spurs teammate Dimitar Berbatov, the headline figure in this season’s ISL, having joined defending champions ATK. His grand entrance after arrival from Major League Soccer in the US will be delayed by three games, though, due to a knee injury.
Dimitar Berbatov (Kerala Blasters) Word has it that Rene Meulensteen, the Kerala manager, plans to deploy his Bulgarian star in central midfield. The idea of Berbatov as an all-action, box-to-box midfielder, might jar with Spurs and Manchester United supporters, who more likely recall an always-languid, often-lazy striker.
Wes Brown (Kerala Blasters) Revived his playing career last season to help out at Blackburn Rovers, where he was also a coach. Since then, the 23-cap England centre back, who is now 38, has been reunited with the former Manchester United assistant coach Meulensteen, after signing for Kerala.
Andre Bikey (Jamshedpur) The Cameroonian defender is onto the 17th club of a career has taken him to Spain, Portugal, Russia, the UK, Greece, and now India. He is still only 32, so there is plenty of time to add to that tally, too. Scored goals against Liverpool and Chelsea during his time with Reading in England.
Emiliano Alfaro (Pune City) The Uruguayan striker has played for Liverpool – the Montevideo one, rather than the better-known side in England – and Lazio in Italy. He was prolific for a season at Al Wasl in the Arabian Gulf League in 2012/13. He returned for one season with Fujairah, whom he left to join Pune.
What drives subscription retailing?
Once the domain of newspaper home deliveries, subscription model retailing has combined with e-commerce to permeate myriad products and services.
The concept has grown tremendously around the world and is forecast to thrive further, according to UnivDatos Market Insights’ report on recent and predicted trends in the sector.
The global subscription e-commerce market was valued at $13.2 billion (Dh48.5bn) in 2018. It is forecast to touch $478.2bn in 2025, and include the entertainment, fitness, food, cosmetics, baby care and fashion sectors.
The report says subscription-based services currently constitute “a small trend within e-commerce”. The US hosts almost 70 per cent of recurring plan firms, including leaders Dollar Shave Club, Hello Fresh and Netflix. Walmart and Sephora are among longer established retailers entering the space.
UnivDatos cites younger and affluent urbanites as prime subscription targets, with women currently the largest share of end-users.
That’s expected to remain unchanged until 2025, when women will represent a $246.6bn market share, owing to increasing numbers of start-ups targeting women.
Personal care and beauty occupy the largest chunk of the worldwide subscription e-commerce market, with changing lifestyles, work schedules, customisation and convenience among the chief future drivers.
Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
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