https://www.taxtmi.com/caselaws?id=36597 Pension received from the United Nations was treated as exempt from Indian taxation because the United Nations (Privileges and Immunities) Act, 1947 gives the UN Convention the force of law in India and Article V, Section 18(b) exempts UN officials from tax on salaries and emoluments paid by the United Nations. As pension is included within "salary" under Section 17(1)(ii) of the Income-tax Act, 1961 and is chargeable under the head "Salary," the statutory immunity was held to extend to such pension. The tax question was therefore answered in favour of the assessee. en-us Wed, 20 Aug 1980 00:00:00 +0530 Tue, 23 Mar 2010 13:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36597 Pension received from the United Nations was treated as exempt from Indian taxation because the United Nations (Privileges and Immunities) Act, 1947 gives the UN Convention the force of law in India and Article V, Section 18(b) exempts UN officials from tax on salaries and emoluments paid by the United Nations. As pension is included within "salary" under Section 17(1)(ii) of the Income-tax Act, 1961 and is chargeable under the head "Salary," the statutory immunity was held to extend to such pension. The tax question was therefore answered in favour of the assessee. Case-Laws Income Tax Wed, 20 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36597