UN pension exemption applies to widow's receipt from the Joint Staff Pension Fund, with tax immunity upheld.

Pension paid to the widow of a former United Nations official from the UN Joint Staff Pension Fund was treated as exempt from income-tax because it formed part of the salary or emoluments protected under the United Nations privileges and immunities framework. The Court accepted the view that pension received by a former United Nations official is exempt, and held that the widow, receiving the amount in the same capacity as would have accrued to the deceased official, was not on a different footing. The pension was therefore held to be exempt from tax.

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Issues: Whether the pension received by the widow of a United Nations ex-official from the UN Joint Staff Pension Fund was exempt from income-tax under the applicable law.

Analysis: The pension was treated as part of the salary or emoluments protected by the United Nations privileges and immunities framework. The Court followed the view that pension paid to a former United Nations official is exempt from tax and held that the widow, receiving the amount in the capacity of what would have accrued to the deceased official, did not stand on a different footing. The decisions of the Karnataka, Calcutta and Allahabad High Courts supporting exemption were accepted.

Conclusion: The pension received by the assessee was exempt from tax.

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