https://www.taxtmi.com/caselaws?id=70472 Widow's pension received from the United Nations Joint Staff Pension Fund was treated as a non-taxable receipt because it flowed from the deceased employee's exempt United Nations employment arrangement under the United Nations (Privileges and Immunities) Act, 1947. The deceased had contributed to the fund, and the widow received the pension as beneficiary under the scheme rules. On that basis, the amount was regarded as recompense linked to exempt emoluments rather than taxable income in the beneficiary's hands. The tribunal followed its earlier view that pension connected with United Nations emoluments is exempt, and the inclusion of the widow's pension in income was therefore unsustainable. en-us Mon, 16 Nov 1981 00:00:00 +0530 Sat, 16 Apr 2011 13:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70472 Widow's pension received from the United Nations Joint Staff Pension Fund was treated as a non-taxable receipt because it flowed from the deceased employee's exempt United Nations employment arrangement under the United Nations (Privileges and Immunities) Act, 1947. The deceased had contributed to the fund, and the widow received the pension as beneficiary under the scheme rules. On that basis, the amount was regarded as recompense linked to exempt emoluments rather than taxable income in the beneficiary's hands. The tribunal followed its earlier view that pension connected with United Nations emoluments is exempt, and the inclusion of the widow's pension in income was therefore unsustainable. Case-Laws Income Tax Mon, 16 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70472