Compulsory purchase of land, correct tax treatment of compensation

Case Law – Lutchumun & Ors v Director General of the Mauritius Revenue Authority (Mauritius). [2009] BTC 65

Deposit paid on gas containers, income tax liability

Case Law – Total Mauritius Ltd v Mauritius Revenue Authority. [2011] BTC 744

Double taxation relief, residence of settlement trustees

Case Law – Revenue and Customs Commissioners v Smallwood & Anor. [2010] BTC 637 ; Smallwood & Anor (trustees of the Trevor Smallwood Settlement) v Revenue and Customs Commissioners. [2009] BTC 135

Morcellement receipts, gross income

Case Law – De Maroussem & Ors v Commissioner of Income Tax. [2004] BTC 402

Repayment of share capital, retrospective legislation

Case Law – The Commissioner of Income Tax (Mauritius) v. Esperance Co. Ltd. [1984] BTC 24

Tax exemption legislation, legitimately taken advantage of by company

Case Law – Aluminium Enterprises Ltd. and Others v. The Commissioner of Income Tax. [1985] BTC 550

Wilful neglect

Case Law – De Maroussem & Ors v Commissioner of Income Tax. [2004] BTC 402