Discretionary power of the courts
Information and Communication Technologies Authority v Emtel Ltd 2020 SCJ 4 Facts This was an appeal against a judgment of the Supreme Court ordering the ICTA to pay to E. Ltd the sum of Rs 9,249,530 and interest in the sum of Rs 4,077,725 with costs. ICTA appealed against the said judgment on the ground […]
Mauritius Tax – Case Studies Series
“Transfer of business; the tax man’s business?” In an effort to render the Mauritius tax system better understood by the taxpayer, we endeavour to present select case studies where rulings have been passed, thus providing our interpretation of such sections of the relevant taxation law of the land. Under section 159 of the Income Tax […]