https://www.taxtmi.com/caselaws?id=24700 Pension paid to the widow of a United Nations employee from the United Nations Joint Staff Pension Fund was treated as a continuation of the deceased employee's service-related pension and remained exempt from tax. The exemption was supported by section 18(b) of the United Nations (Privileges and Immunities) Act, 1947, read with article 35 of the Fund Regulations, which preserved the pension's exempt character where it was attributable in substance to the employee's UN service. The question was therefore answered against the Revenue and in favour of the assessee. en-us Thu, 29 Sep 1988 00:00:00 +0530 Thu, 21 Jan 2010 17:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24700 Pension paid to the widow of a United Nations employee from the United Nations Joint Staff Pension Fund was treated as a continuation of the deceased employee's service-related pension and remained exempt from tax. The exemption was supported by section 18(b) of the United Nations (Privileges and Immunities) Act, 1947, read with article 35 of the Fund Regulations, which preserved the pension's exempt character where it was attributable in substance to the employee's UN service. The question was therefore answered against the Revenue and in favour of the assessee. Case-Laws Income Tax Thu, 29 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24700