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    <title>2000 (12) TMI 83 - DELHI High Court</title>
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    <description>Pension received by an assessee from the United Nations Joint Staff Pension Fund was treated as exempt from tax for the assessment year 1976-77. The Delhi High Court noted that the issue had already been decided in favour of exemption in an earlier case concerning a similar pension from the World Health Organisation, and followed that binding reasoning. The referred question was answered in the affirmative, in favour of the assessee and against the Revenue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=14409</link>
      <description>Pension received by an assessee from the United Nations Joint Staff Pension Fund was treated as exempt from tax for the assessment year 1976-77. The Delhi High Court noted that the issue had already been decided in favour of exemption in an earlier case concerning a similar pension from the World Health Organisation, and followed that binding reasoning. The referred question was answered in the affirmative, in favour of the assessee and against the Revenue.</description>
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