Tax exemption for UN pension upheld by following earlier ruling on similar international organisation pension income.

Pension received by an assessee from the United Nations Joint Staff Pension Fund was treated as exempt from tax for the assessment year 1976-77. The Delhi High Court noted that the issue had already been decided in favour of exemption in an earlier case concerning a similar pension from the World Health Organisation, and followed that binding reasoning. The referred question was answered in the affirmative, in favour of the assessee and against the Revenue.

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Issues: Whether pension received by the assessee from the United Nations Joint Staff Pension Fund was exempt from tax for the assessment year 1976-77.

Analysis: The question was referred under section 256(1) of the Income-tax Act, 1961. The Court noted that the issue had already been answered in favour of exemption in an earlier decision concerning a similar pension received from the World Health Organisation, and followed that binding reasoning.

Conclusion: The pension was held to be exempt, and the referred question was answered in the affirmative, in favour of the assessee and against the Revenue.

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