https://www.taxtmi.com/caselaws?id=35763 A child's benefit under the United Nations Joint Staff Pension Fund, payable legally to an unmarried child and not to the employee-participant, is not income of the participant. The entitlement vested in the child, could continue independently of the participant in appropriate cases, and was recoverable by the child rather than by the parent. On that basis, the amount did not fall within the charging or deeming provisions for salary, perquisites, or profits in lieu of salary under the Income-tax Act, 1961, and was not taxable in the assessee's hands. en-us Fri, 15 May 1981 00:00:00 +0530 Tue, 16 Mar 2010 15:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35763 A child's benefit under the United Nations Joint Staff Pension Fund, payable legally to an unmarried child and not to the employee-participant, is not income of the participant. The entitlement vested in the child, could continue independently of the participant in appropriate cases, and was recoverable by the child rather than by the parent. On that basis, the amount did not fall within the charging or deeming provisions for salary, perquisites, or profits in lieu of salary under the Income-tax Act, 1961, and was not taxable in the assessee's hands. Case-Laws Wealth-tax Fri, 15 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35763