1994 (1) TMI 74

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the pension received by the assessee from the United Nations Organisation is exempt from tax for the assessment years 1976-77 and 1977-78 ?" The above question has to be answered against the Revenue in view of the Board's Circular No. 293 dated February 10, 1981, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X