Pension from UN Fund Exempt from Tax: High Court Decision

The High Court of Madras held that the pension received by a widow of a United Nations ex-official from the UN Joint Staff Pension Fund is exempt from income tax under the United Nations (Privileges and Immunities) Act, 1947. The court ruled in favor of the assessee for the assessment years 1973-74 to 1977-78, against the Revenue, citing precedents from other High Courts.

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The High Court of Madras ruled that the pension received by a widow of a United Nations ex-official from the UN Joint Staff Pension Fund is exempt from income tax under the United Nations (Privileges and Immunities) Act, 1947. The decision was based on previous judgments by the Karnataka, Calcutta, and Allahabad High Courts supporting the exemption. The court held in favor of the assessee, against the Revenue, for the assessment years 1973-74 to 1977-78.

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