https://www.taxtmi.com/caselaws?id=19751 Pension paid by the United Nations Joint Staff Pension Fund to an official was held to fall within the exemption for salaries and emoluments under section 18(b) of article V of the Schedule to the United Nations (Privileges and Immunities) Act, 1947. The court reasoned that pension is treated as part of salary under the Income-tax Act for computation under the head "Salaries", and in any event the term "emoluments" is wide enough to include pension. Because the Schedule has overriding effect, the pension paid by the United Nations to its official was treated as exempt from tax, and the reference was answered in favour of the assessee. en-us Fri, 25 Nov 1994 00:00:00 +0530 Mon, 09 Nov 2009 14:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19751 Pension paid by the United Nations Joint Staff Pension Fund to an official was held to fall within the exemption for salaries and emoluments under section 18(b) of article V of the Schedule to the United Nations (Privileges and Immunities) Act, 1947. The court reasoned that pension is treated as part of salary under the Income-tax Act for computation under the head "Salaries", and in any event the term "emoluments" is wide enough to include pension. Because the Schedule has overriding effect, the pension paid by the United Nations to its official was treated as exempt from tax, and the reference was answered in favour of the assessee. Case-Laws Income Tax Fri, 25 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19751