Mumbai Indians beatable, insists Gambhir

KOLKATA: It was almost as if Gautam Gambhir had anticipated the barrage of bouncers that would be hurled at him by the media after the heart-breaking last-over loss to Mumbai Indians, which cost Kolkata Knight Riders a top-2 finish in IPL 4.

The KKR captain wasted no time in going on to the front foot and dispatching all of those with disdain.

Sample a few exchanges.

Despite Sunday's defeat, you would be going into the playoffs with heads held high?

"Nothing has happened for which we have to keep our heads down."

Was it a mistake giving Balaji the final over?

"Who would you have given the ball to? I have a lot of faith in Bala, that's why I gave him the final over. Nine times out of 10, in such a situation when 21 are needed in the last over, he would do the job for us. It was one of those days."

Do you think you were about 10 runs short?

"We had a very good total on board... It was more than a par score at Eden."

What positives will you take into the playoffs?

"Everything we take are positives, except the last over. When you are among the four top teams among team, there must be more positives than negatives."

There were some questions that didn't irritate him, like how he rated James Franklin's and Ambati Rayudu's heroics.

"They are quality players... This is such a format that if you don't get things right, you will be punished."

Looking ahead to Thursday's Eliminator, which will again pit KKR against MI, Gambhir said: "The playoffs will be a different ball-game, there will be pressure on both sides as defeat will send them out. Today on the other hand, they (MI) had nothing to lose, while we had to win to clinch a top-2 slot," said the angry man of Indian cricket.

Asked if would be possible for KKR to bounce back from a demoralising defeat like Sunday's, Gambhir was practical. "We have to do things the hard way. But we know they are beatable, if we play good cricket."

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'Actor' Tendulkar allowed to claim tax deduction

MUMBAI: An Income Tax tribunal has allowed ace cricketer Sachin Tendulkar to claim deductions from his taxable income pertaining to earnings from modelling in advertisements.

The two-member tribunal, which gave its order on May 20, upheld the cricket legend's argument that he was an 'actor' while appearing in commercials.

Asha Vijayaraghavan, judicial member of the tribunal, and RK Panda, accountant member, gave the ruling on four appeals filed by the batting maestro against the verdict of chief commissioner of Income Tax (Appeals) for assessment years 2001-02 to 2004-2005.

Tendulkar argued that he had claimed deductions under Section 80 RR of I-T Act on the ground that he was an 'actor' while appearing in advertisements. He submitted that the CIT (A) had wrongly held that he was not an actor as cricket was his principal profession.

Tendulkar further argued that he was a cricketer and not a professional actor. He submitted his appearances in advertisements made him an actor and thus he was entitled to deductions. Moreover, he argued that such deductions had been allowed to him earlier.

He cited cases of popular figures like Amitabh Bachchan, Shah Rukh Khan, Tarun Tahilyani and Harsha Bhogale, who had also claimed deductions from their income through advertisements.

"In the present case, the assessee, while appearing in advertisements and commercials, has to face the lights and camera. As a model, the assessee brings to his work a degree of imagination, creativity and skill to arrange elements in a manner that would affect human senses and emotions and to have an aesthetic value," the tribunal held.

"No doubt, being a successful cricketer, it has added to his brand value as a model. But the fact remains that the assessee has to use his own skills, imagination and creativity. Every person, or for that matter every sportsman, do not possess that degree of talent or skill or creativity and face the lights and camera etc," the members said.

"We are of the considered opinion that the income received by the assessee from modelling and appearing in TV commercials and similar activities can be termed as income derived from the profession of an artist," they said.

Therefore, there is no bar on the part of the assessee to have its second profession as an artist apart from playing cricket, the tribunal noted.

"We accordingly hold that the amount of Rs 5,92,31,211 received by the assessee amounts to income derived by the assessee in the exercise of his profession as an artist and therefore entitled to deduction u/s 80RR of the Act."

The tribunal noted that Tendulkar had received an amount of Rs 19,92,27,085 as gross receipts from sports sponsorship and advertisements, which included an amount of Rs 5,92,31,211 received in convertible foreign exchange from ESPN Star Sports, Pepsico Inc and VISA.

The cricketer had claimed deduction u/s 80 RR amounting to Rs 2,08,59,707 on account of receipt of Rs 5,92,31,211.

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How the Bangalore and Chennai teams measure up?

Swot Analysis

Royal Challengers Bangalore

Strengths: Red-hot Gayle. His raw power and high-percentage connectivity apart, Gayle has put team's cause ahead of his ego. With the ball, skipper Vettori is one of the most consistent and frugal bowlers in IPL 4

Weaknesses: The middle order has failed to return anything meaningful. So, if Gayle fails, RCB are on the back foot. A decent pace-bowling all-rounder is missing so is the variation in attack.

Opportunities: With slower tracks in the offing for playoff matches, Syed Mohammad can form a two-pronged left-arm spin attack along with Vettori.

Threats: A Mithun's indifferent form has been a matter of constant worry, particularly his no-balls.

Chennai Super Kings

Strengths: The middle-order. Despite a couple of low-key performances, CSK have the depth in batting to wriggle out of difficult situations. They have the perfect mix of big hitters and sound run-makers and that's going to stand them in good stead

Weaknesses: Inability to adjust to 'away' conditions -- The Chepauk wicket has been tailor-made for their attack, where CSK have won all seven of their matches. But of the seven away, they have managed only two wins and that may just hurt them against RCB

Opportunities: Doug Bollinger and R. Ashwin are the two bowlers who really make the CSK attack lethal. While it's very difficult to hit Bollinger away both in the initial and slog overs, the canny Ashwin has the ability to take vital wickets

Threats: CSK looked clueless against Chris Gayle in Bangalore. Even Ashwin, who can take the ball away from Gayle, couldn't resist him. CSK will have to chalk out some plan to resist the marauding West Indian

X factor

CSK: R Ashwin

The off-spinner has been one of the most reliable bowlers around in the death overs. Dhoni will turn to him in pressure situations, and expect Ashwin to deliver more often than not. It would be interesting to see if Ashwin can get early the way he got Shane Watson during the World Cup quarterfinal.

M: 14, Wkts: 16, Best Bowling: 2-12, Avg: 21.18, Econ: 6.16

RCB: S Aravind

This left-arm seamer has impressed many people, including the likes of former India pacers Javagal Srinath and Venkatesh Prasad, who also happens to be RCB's bowling coach. Aravind seems to be revelling under the guidance of Zaheer, and has been an integral part of the RCB attack this season with 16 scalps.

M: 10, Wkts: 16, Best Bowling: 4-14, Avg: 16.87, Econ: 7.29

Key Clashes

R Ashwin vs Chris Gayle

Ashwin loves the challenge of bowling to the big hitters with the field up in the powerplays and has the variations to trouble the best of the lot. Gayle, as has been seen is in murderous form. Expect him to try and play out the crafty offie and attack the medium pacers. Gayle would also be keen to keep an eye on the carom ball and keep his pads out of the way against it. This could well be a match-defining contest.

Zaheer vs Hussey

Well on the way to becoming one of India's greatest fast bowlers, Zaheer Khan can dismiss and work out left-handed batsmen even in his sleep. He has a good record against Hussey and his slower-knuckle ball has troubled the Aussie before. One can expect Hussey to stand outside his crease to negate Zaheer's movement. An arresting clash this.

Vettori vs Dhoni

Two inspirational captains. Two great leaders. While tactically, Dhoni may steal a march over the affable Kiwi, Vettori has come into his own and has won the respect of some of the biggest stars with elephant-sized egos in the team. Expect Vettori to bring himself on against the CSK skipper as he is a scratchy starter against slow bowling. Vettori also has one of the best arm balls in the business and against Dhoni, who has an extravagant backlift, it can be a handy weapon.

Venue blues: What to expect

After 3 World Cup and 7 IPL matches, the Wankhede track is worn out. It has lot of turn and bounce for spinners.

RCB:

Top three batsmen: Gayle, Kohli, de Villiers

Top three bowlers: Zaheer, Vettori, Aravind

CSK:

Top three batsmen: Dhoni, Raina, Badrinath

Top three bowlers: Ashwin, Bollinger, Albie Morkel

Track Record

CSK - M: 14, Won: 9, Loss: 5

RCB - M: 14, Won: 9, Loss: 4

Head to head (IPL 4): CSK: 1, RCB: 1

Head to head (overall): CSK: 4, RCB: 5

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Domestic players on IPL auction table next?

NEW DELHI: Keeping in mind the controversies which surfaced regarding the signing of domestic players for the IPL season this year, the BCCI is mulling bringing them into the auction pool in 2014.

This means all IPL cricketers will come under the hammer in a three-day affair instead of the existing two-day one.

Details of the mechanism are yet to be finalized, but sources said that domestic and IPL performances of these players in the next three years would be considered before listing them in different groups. Like other players in the competition, even uncapped players would get a base price in the auction.

Salaries of domestic cricketers have been pegged at Rs 30, 20 and 10 lakh according to seniority, which led to some dissatisfaction in leading domestic stars who wanted to bargain for better returns.

At the next auction now, they cannot bargain for more money and can't even arm-twist team owners to pay more. The players felt that if the top stars can bargain beyond their base price, they too can ask for much more unofficially. Now, they can't complain about missing out on big bucks.

IPL franchises have had skirmishes over uncapped players in the past, necessitating the move.

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