https://www.taxtmi.com/caselaws?id=7613 An exemption for pension under paragraph 13(iii) of the Merged States (Taxation Concessions) Order, 1949 applies only where the recipient proves both that he was a subordinate chief of a merged State and that the payment was a pension payable in that capacity immediately before 1 August 1949. The monthly amount in question was found to be a maintenance allowance linked to marriage and family status, not a pension for past services. The claimant produced no material establishing subordinate-chief status, and an ex-Ruler's certificate could not convert the allowance into exempt pension income. The allowance therefore remained taxable and no exemption was available. en-us Wed, 27 Nov 1968 00:00:00 +0530 Thu, 05 Mar 2009 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7613 An exemption for pension under paragraph 13(iii) of the Merged States (Taxation Concessions) Order, 1949 applies only where the recipient proves both that he was a subordinate chief of a merged State and that the payment was a pension payable in that capacity immediately before 1 August 1949. The monthly amount in question was found to be a maintenance allowance linked to marriage and family status, not a pension for past services. The claimant produced no material establishing subordinate-chief status, and an ex-Ruler's certificate could not convert the allowance into exempt pension income. The allowance therefore remained taxable and no exemption was available. Case-Laws Income Tax Wed, 27 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7613