Mauritius | Privy Council's Judicial Committee overturns Mauritius Supreme Court, holding partnership's repeated losses didn't preclude business purpose

11 April 2025|Tax Alerts, National/Federal Taxation, Global|Mauritius

On 8 April 2025, the Judicial Committee of the Privy Council (JCPC) ruled for the taxpayer in a case challenging a tax authority's denial of a partner's loss deduction claimed for his share of partnership losses; key to the decision was whether the partnership was engaged in a business with the intent to make a profit.
The Assessment Review Committee had issued a ruling in favor of the Mauritius Revenue Authority on 11 November 2013 and the Supreme Court upheld that decision on 15 March 2023.
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