2002 (7) TMI 97

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..... the assessment years of the assessee 1973-74 to 1977-78 is as under: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the pension paid to the assessee, a widow of the United Nations ex-official from the UN joint Staff Pension Fund is exempt from income-tax?" The respondent has not yet been served. However, we proceed with the .....

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..... tral Board of Direct Taxes has accepted the decision of the Karnataka High Court and directed that pending appeals and reference applications on this point should be withdrawn. It is clear that under the United Nations (Privileges and Immunities) Act, 1947, salaries and emoluments paid to officials of UNO are exempt from tax. The pension paid is exempt because the pension is nothing but the salary .....

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..... h Court and Allahabad High Court. It is not brought to our notice that any contrary view has been taken by any other court. We, therefore, hold that the pension amount received by the assessee is exempt from tax. Hence, the common question of law referred to us for the various assessment years is answered against the Revenue and in favour of the assessee. No costs. - - TaxTMI - TMITax - Inc .....

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