https://www.taxtmi.com/caselaws?id=70008 Family pension received from the United Kingdom by a resident but not ordinarily resident assessee was held not taxable in India where it was first received abroad by the Paymaster General and later remitted to India. The text relies on the Board circular that pension drawn and received abroad is not taxable in India on receipt basis, and pension accruing abroad is not taxable in India on accrual basis. It also notes that the India-UK tax arrangement taxes a government pension for services rendered to that government only in the paying state, so the addition was deleted. en-us Fri, 12 Apr 1991 00:00:00 +0530 Wed, 13 Apr 2011 14:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70008 Family pension received from the United Kingdom by a resident but not ordinarily resident assessee was held not taxable in India where it was first received abroad by the Paymaster General and later remitted to India. The text relies on the Board circular that pension drawn and received abroad is not taxable in India on receipt basis, and pension accruing abroad is not taxable in India on accrual basis. It also notes that the India-UK tax arrangement taxes a government pension for services rendered to that government only in the paying state, so the addition was deleted. Case-Laws Income Tax Fri, 12 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70008