A New Delhi court on Wednesday sentenced a top Kashmiri pro-independence leader to life imprisonment for funding terrorist activities and waging war against India in Kashmir.
Yasin Malik, a former militant commander-turned-pro-independence politician was arrested in April 2019 by India's National Investigation Agency under anti-terrorism laws.
Malik, 56, who heads his faction of the pro-independence Jammu Kashmir Liberation Front, was last week convicted of participating in and funding terrorist acts and involvement in criminal conspiracy.
The court handed Malik two life sentences, four 10-year jail terms and one five-year sentence, all to be served concurrently, NIA judge Praveen Singh said.
The court also imposed a fine of more than one million rupees ($12,890).
Malik will remain in Delhi’s high-security Tihar jail.
The NIA had demanded the death penalty for Malik for “waging war against the government of India". However, his defence counsel had asked for life imprisonment.
Malik earlier said in court: "I have been doing non-violent politics in Kashmir ever since [1994].
Several parts of Kashmir’s Srinagar witnessed a shutdown and sporadic street clashes between his supporters and government troops after the sentencing.
Authorities had posted extra police to parts of Srinagar, including in the commercial centre of Lal Chowk where Malik's family resides.
In Pakistan-administered Kashmir, thousands of demonstrators took to the streets to protest against the sentencing.
Malik is regarded as one of the top anti-India politicians in the disputed Kashmir region where a full-fledged armed rebellion against New Delhi began in the late 1980s.
Many residents of the disputed region have been demanding an independent country or a merger with Pakistan, which controls part of the territory.
Malik was a political activist in the mid-1980s but turned away from mainstream politics after the mass rigging of local elections by the ruling party and subsequent police violence against political opponents in 1987.
He became one of the first Kashmiris to take up arms against New Delhi’s rule after crossing over to Pakistan-administered Kashmir in 1988.
Malik briefly headed the Jammu Kashmir Liberation Front, the oldest Kashmiri armed group, but was arrested and sentenced to four years in jail in 1990.
After his release, he denounced the armed campaign and joined pro-freedom politics in 1994.
Malik had claimed he was shunning violence and sought to emulate Indian independence figure Mahatma Gandhi’s non-violent struggle to liberate Kashmir.
He was instrumental in launching a mass campaign across the disputed Himalayan valley, collecting 1.5 million signatures to press India for a UN-mandated plebiscite in the region.
Malik was sentenced to a year in prison in 2002 over his anti-India activities.
After his release, in 2006 Malik joined peace talks with the Indian government for the settlement of the Kashmir dispute and held an in-person meeting with then prime minister Manmohan Singh.
Malik became a figurehead of the protests that rocked the region between 2008 and 2016.
Hundreds of demonstrators were killed during months of street rallies in 2008, 2010 and 2016 in which hundreds of thousands of people demanded Kashmir’s freedom from India.
The NIA had filed a case against Malik and other politicians in 2017 but intensified a purge of anti-India figures in 2018 after New Delhi imposed direct rule over the valley.
Malik and dozens of other anti-India political figures were arrested in early 2019 for fomenting and funding street protests.
He is separately on trial for the killing of four Indian Air Force members in 1990 during a militant attack in Srinagar.
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Started: 2021
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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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