https://www.taxtmi.com/caselaws?id=27100 Pension paid to a widow under the United Nations Joint Staff Pension Fund was treated as exempt from income-tax because it remained a pensionary benefit traceable to the deceased official's exempt salary and emoluments. Section 18(b) of the United Nations (Privileges and Immunities) Act, 1947 was read with the Income-tax Act, 1961 on the footing that pension is part of salary and that exemption depends on the character and nexus of the payment, not on the recipient's identity. A widow receiving such a benefit was therefore placed in the same position for exemption purposes, and the receipt was not taxable in her hands. en-us Mon, 22 Apr 1985 00:00:00 +0530 Wed, 10 Feb 2010 17:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27100 Pension paid to a widow under the United Nations Joint Staff Pension Fund was treated as exempt from income-tax because it remained a pensionary benefit traceable to the deceased official's exempt salary and emoluments. Section 18(b) of the United Nations (Privileges and Immunities) Act, 1947 was read with the Income-tax Act, 1961 on the footing that pension is part of salary and that exemption depends on the character and nexus of the payment, not on the recipient's identity. A widow receiving such a benefit was therefore placed in the same position for exemption purposes, and the receipt was not taxable in her hands. Case-Laws Income Tax Mon, 22 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27100