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<h1>Delhi High Court exempts UN pension from tax for 1976-77</h1> The High Court of Delhi granted exemption for pension received from the United Nations Joint Staff Pension Fund for the assessment year 1976-77, following ... Pension, Exemption The High Court of Delhi ruled in favor of the assessee, allowing exemption for pension received from the United Nations Joint Staff Pension Fund for the assessment year 1976-77. The court upheld the decision based on a previous case involving Dr. P. L. Narula, where it was established that pension qualifies for exemption.