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of <h1>Tax exemption granted for UN pension by Allahabad High Court citing precedent and UN law.</h1> <h3>Smt. Usha Shah Versus Commissioner Of Income-Tax</h3> Smt. Usha Shah Versus Commissioner Of Income-Tax - [1989] 175 ITR 572, 74 CTR 33, 41 TAXMANN 167 The High Court of Allahabad ruled in favor of the assessee, stating that the pension received from the United Nations Joint Staff Pension Fund is exempt from tax. The decision was based on a similar case in the Calcutta High Court and the provisions of the United Nations (Privileges and Immunities) Act, 1947. The tax paid by the assessee for the relevant year is to be refunded.
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