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.In its decision, the JCPC confirms that the partnership, of which the appellant is an associé...