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TMI Blog1980 (8) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... n question for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that pension received from the United Nations was exempt from taxation ? " In I.T.R.C. No. 93 of 1977, the assessment year is 1972-73. The assessee was an erstwhile employee of the United Nations Organisation (hereinafter referred to as " the U.N.O. "). D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. Thereafter, at the instance of the Commissioner, the question mentioned earlier has been referred for the opinion of this court. In I.T.R.C. No. 122 of 1978, the assessment year concerned is 1975-76. During the previous year relevant to the said assessment year, the assessee was in receipt of pension of Rs. 51,322 from the United Nations. In the said case also, claim for exemption made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other international organisations and their representatives and officials; It is hereby enacted as follows:-... 2. Conferment on United Nations and its representatives and officers of certain privileges and immunities.-(1) Notwithstanding anything to the contrary contained in any other law, the provisions set out in the Schedule to this Act of the Convention on the Privileges and Immunities, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... levant to the facts of this case : "ARTICLE V Officials Section 18 : Officials of the United Nations shall :... (b) be exempt from taxation on the salaries and emoluments paid to them by the United Nations;-..." The ITO, in both these cases; took the view that the effect of cl. (b) of s. 18 of art. V referred to above, was only to exempt the salaries and emoluments paid to the official ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the I.T. Act, 1961, and, consequently, the immunity granted under s. 18 of art. V of the Schedule to the 1947 Act becomes applicable. The Tribunal had followed the decision of the Income-tax Appellate Tribunal, Delhi Bench 'B', reported in the case of Income-tax Officer, District VIII(5), New Delhi v. Dr. P. L. Narala [1975] Tax 38(6), 63, which had correctly interpreted the provisions. i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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