https://www.taxtmi.com/caselaws?id=56651 Pension paid by the United Nations Joint Staff Pension Fund to the widow of a deceased official was held not to fall within the exemption in clause (b) of section 18 of the United Nations (Privileges and Immunities) Act, 1947, because that provision applies only to salaries and emoluments paid by the United Nations to its officials. The payment was made to the beneficiary in her own capacity, and no legal fiction could extend the exemption to a widow absent express statutory language. Exemption provisions being exceptions to the charging rule were construed strictly, so the claim for relief failed. en-us Tue, 20 Apr 1982 00:00:00 +0530 Mon, 06 Dec 2010 11:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56651 Pension paid by the United Nations Joint Staff Pension Fund to the widow of a deceased official was held not to fall within the exemption in clause (b) of section 18 of the United Nations (Privileges and Immunities) Act, 1947, because that provision applies only to salaries and emoluments paid by the United Nations to its officials. The payment was made to the beneficiary in her own capacity, and no legal fiction could extend the exemption to a widow absent express statutory language. Exemption provisions being exceptions to the charging rule were construed strictly, so the claim for relief failed. Case-Laws Income Tax Tue, 20 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56651