https://www.taxtmi.com/caselaws?id=27756 Pension received after retirement from the United Nations Joint Staff Pension Fund was treated as exempt from income-tax under the Income-tax Act, 1961. The analysis states that the exemption for salaries and emoluments paid by the United Nations under the United Nations (Privileges and Immunities) Act, 1947, had already been construed by the Karnataka High Court, and the Board accepted that view in a circular extending exemption to pension received by former UN officials because pension falls within section 17 of the Income-tax Act. The conclusion recorded is that such pension remained exempt and the reference was answered in favour of the assessee. en-us Thu, 01 Dec 1983 00:00:00 +0530 Mon, 15 Feb 2010 18:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27756 Pension received after retirement from the United Nations Joint Staff Pension Fund was treated as exempt from income-tax under the Income-tax Act, 1961. The analysis states that the exemption for salaries and emoluments paid by the United Nations under the United Nations (Privileges and Immunities) Act, 1947, had already been construed by the Karnataka High Court, and the Board accepted that view in a circular extending exemption to pension received by former UN officials because pension falls within section 17 of the Income-tax Act. The conclusion recorded is that such pension remained exempt and the reference was answered in favour of the assessee. Case-Laws Income Tax Thu, 01 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27756