1979 (5) TMI 72

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , for the three asst. yrs., in question is exempt from tax. 2. The assessee prior to his retirement on 31st Dec., 1973 was employed in the United Nations World Health Organisation at Nigeria. After retirement the assessee received pension from United Nations with effect from 1st Jan., 1974. Before the ITO in respect of the three asst. yrs., in question, the assessee claimed that such pension rec .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... axable, consequently in the other appeals he held that there cannot be any demand in respect of these sums for compulsory deposits. As against these orders the Revenue has filed these appeals before the Tribunal. 3. The ld. Deptt. Rep. contended before us that the exemption under the United Nations (Privileges and Immunities) Act, 1947 is applicable only to the officials of the United Nations an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d above) and held that the amounts of pension received by the assessee in the years under appeal are exempt from tax. The Delhi Benches had proceeded on the basis that in cls. (a) and (c) to (g) to s. 18 of the united Nations, Act 1947 enunciated for the performance of duties of officials of the United Nations but cl. (b) relating to exemption from taxation on the salaries and emoluments paid to t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X