Lutchumun & Ors v Director General of the Mauritius Revenue Authority (Mauritius).  BTC 65
 UKPC 53.
Lord Hope of Craighead, Lord Rodger of Earlsferry, Lord Carswell, Lord Mance, Sir Paul Kennedy.
Judgment delivered 1 December 2008.
Income tax – Mauritius – Land – Compulsory purchase – Taxpayers acquiring land for development – Government acquiring part of land by compulsory purchase – Taxpayers receiving greater sum in compensation than they paid for land – Whether compensation taxable as income in taxpayers’ hands – Mauritius Income Tax Act 1974, s. 11(1)(g).