1994 (11) TMI 124

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..... on 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question of law at the instance of the Revenue to this court for opinion : " Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in holding that the amount of pension received by the assessee from the United Nations Joint Staff Pension Fund after his retirement is exempt from t .....

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..... However, the Commissioner of Income-tax being of the opinion that the order of the Income-tax Officer granting exemption to the assessee in respect of the amount of pension was erroneous and prejudicial to the interest of the Revenue, initiated suo motu revision proceedings under section 263 of the Act and directed the Income-tax Officer to withdraw the exemption granted to the assessee in respect .....

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..... nal. We have also perused the relevant provisions of the United Nations (Privileges and Immunities) Act, 1947. This Act has been enacted to give effect to the convention on the privileges and immunities of the United Nations. It confers certain privileges and immunities on the United Nations and its representatives and officers. These privileges and immunities are available notwithstanding anythin .....

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..... ut therein. " The relevant provision of the Schedule having bearing on the controversy in the present case is clause (b) of section 18 of article V which reads as below : " Article V. Officials. 17.... 18. Officials of the United Nations shall :. ... (b) be exempt from taxation on the salaries and emoluments paid to them by the United Nations ; . . . . " Under the above clause, salaries an .....

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..... ns to its officials, We are supported in our above conclusion by the decision of the Karnataka High Court in the case of CIT v. K. Ramaiah [1980] 126 ITR 638 and the Delhi High Court in CIT v. Dr. P. L. Narula [1984] 150 ITR 21. In view of the above, the question referred to us is answered in the affirmative and in favour of the assessee. In the facts and circumstances of the case, there shall be .....

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