https://www.taxtmi.com/caselaws?id=20278 Pension received from the United Nations Organisation was treated as exempt from income tax because the exemption for salaries and emoluments paid by the UN to its officials, recognised under the United Nations (Privileges and Immunities) Act, 1947 and Board Circular No. 293 dated 10 February 1981, was taken to extend to pension as well. The circular relied on section 17 of the Income-tax Act, 1961, under which pension is included within salary for tax purposes, and on that basis the referred question was answered against the Revenue. en-us Tue, 11 Jan 1994 00:00:00 +0530 Fri, 13 Nov 2009 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20278 Pension received from the United Nations Organisation was treated as exempt from income tax because the exemption for salaries and emoluments paid by the UN to its officials, recognised under the United Nations (Privileges and Immunities) Act, 1947 and Board Circular No. 293 dated 10 February 1981, was taken to extend to pension as well. The circular relied on section 17 of the Income-tax Act, 1961, under which pension is included within salary for tax purposes, and on that basis the referred question was answered against the Revenue. Case-Laws Income Tax Tue, 11 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20278