2000 (12) TMI 83

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..... "the Tribunal"), has referred the following question, under section 256(1) of the Income-tax Act, 1961 (in short, "the Act"), for the opinion of this court: "Whether, on the facts and in the circumstances of the case, the Tribunal is correct in holding that the assessee is entitled to claim exemption for the pension of Rs. 1,21,819 received by him from the United Nations Joint Staff Pension Fun .....

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..... rity allowed the assessee's claim relying on the Tribunal's decision in Dr. P. L. Narula's case. The matter was carried in further appeal before the Tribunal by the Revenue. On consideration of the submissions made by the parties, the Tribunal held that the Appellate Assistant Commissioner's conclusions were in order and, therefore, dismissed the Revenue's appeal. As indicated above, on being move .....

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