The Commissioner of Income Tax (Mauritius) v Esperance Co. Ltd.  BTC 24
Judgment delivered 7 November 1983.
Income tax – Mauritius – Repayment of share capital – Whether legislation provided for the taxation of repayments of share capital issued before its enactment – Income Tax (Amendment No. 2) Act 1971 – Income Tax Act 1974.
This was an appeal by the Commissioner of Income Tax from a decision of the Supreme Court of Mauritius.