Can both parents claim Income Tax Exemption for a child?
Director-General, Mauritius Revenue Authority v Sudhoo O. & Ors [2019 SCJ 315] Facts This was an appeal against a decision of the Assessment Review Committee (ARC) on the interpretation of section 27 (4) of the Income Tax Act (hereunder referred to as ‘the Act’), where it was found that both divorced parents could claim income exemption […]