https://www.taxtmi.com/caselaws?id=55619 The Tribunal ruled in favor of the assessee, holding that the pension income received from the British Government for services rendered in East Africa was exempt from tax under the Income-tax Act. The Tribunal emphasized that the pension, initially received abroad, was not taxable in India based on the interpretation of a circular issued by the CBDT and the provisions of section 5(1)(c). The Tribunal distinguished the case from a previous decision, noting that the pension was remitted to the assessee after being received abroad. Consequently, the Tribunal directed the ITO to accept the assessee's claim for exemption and modify the assessments accordingly, dismissing both appeals in favor of the assessee. en-us Mon, 24 Sep 1984 00:00:00 +0530 Sun, 06 Feb 2011 03:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55619 The Tribunal ruled in favor of the assessee, holding that the pension income received from the British Government for services rendered in East Africa was exempt from tax under the Income-tax Act. The Tribunal emphasized that the pension, initially received abroad, was not taxable in India based on the interpretation of a circular issued by the CBDT and the provisions of section 5(1)(c). The Tribunal distinguished the case from a previous decision, noting that the pension was remitted to the assessee after being received abroad. Consequently, the Tribunal directed the ITO to accept the assessee's claim for exemption and modify the assessments accordingly, dismissing both appeals in favor of the assessee. Case-Laws Income Tax Mon, 24 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55619