1988 (9) TMI 46

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and on a proper construction of the United Nations Joint Staff Pension Fund Regulations and United Nations (Privileges and Immunities) Act, 1947, the Appellate Tribunal was justified in holding that the assessee was not entitled to exemption from tax on the amount of Rs. 60,427 received by way of pension from the United Nations Joint Staff Pension Fund under the Income-tax Act, 1961 ?" The fact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icial of the United Nations dies in harness, his widow is entitled to pension. Accordingly, it was further held that, on a parity of reasoning, when the pension which the widow receives is in effect what was receivable by the husband had he been alive, the pension receivable by a widow of an employee of the United Nations who died in harness would also be exempt from tax. Upon consideration, we .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X