Exemption for United Nations pensions extends tax-free treatment where pensions are included within 'salary' definition under tax law. Pensions paid by the United Nations to former officials are exempt from income tax where the tax statute's definition of salary includes pension, the U.N. (Privileges & Immunities) Act exempts salaries and emoluments paid by the United Nations, and the tax administration has accepted the judicial view and instructed that pending appeals be conceded and references withdrawn.
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Provisions expressly mentioned in the judgment/order text.
Exemption for United Nations pensions extends tax-free treatment where pensions are included within 'salary' definition under tax law.
Pensions paid by the United Nations to former officials are exempt from income tax where the tax statute's definition of salary includes pension, the U.N. (Privileges & Immunities) Act exempts salaries and emoluments paid by the United Nations, and the tax administration has accepted the judicial view and instructed that pending appeals be conceded and references withdrawn.
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