Privy Council.

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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.