https://www.taxtmi.com/caselaws?id=12519 Pension paid to the widow of a former United Nations official from the UN Joint Staff Pension Fund was treated as exempt from income-tax because it formed part of the salary or emoluments protected under the United Nations privileges and immunities framework. The Court accepted the view that pension received by a former United Nations official is exempt, and held that the widow, receiving the amount in the same capacity as would have accrued to the deceased official, was not on a different footing. The pension was therefore held to be exempt from tax. en-us Wed, 10 Jul 2002 00:00:00 +0530 Tue, 19 May 2009 18:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12519 Pension paid to the widow of a former United Nations official from the UN Joint Staff Pension Fund was treated as exempt from income-tax because it formed part of the salary or emoluments protected under the United Nations privileges and immunities framework. The Court accepted the view that pension received by a former United Nations official is exempt, and held that the widow, receiving the amount in the same capacity as would have accrued to the deceased official, was not on a different footing. The pension was therefore held to be exempt from tax. Case-Laws Income Tax Wed, 10 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12519