https://www.taxtmi.com/caselaws?id=56652 Exemption under clause (b) of section 18 of the United Nations (Privileges and Immunities) Act, 1947 is confined strictly to salaries and emoluments paid by the United Nations to its own officials. A pension paid to the widow of a deceased official in her own right is not treated as payment to the official, and no statutory fiction extended the exemption to such beneficiary payments. The widow's pension was therefore taxable. 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=56652 Exemption under clause (b) of section 18 of the United Nations (Privileges and Immunities) Act, 1947 is confined strictly to salaries and emoluments paid by the United Nations to its own officials. A pension paid to the widow of a deceased official in her own right is not treated as payment to the official, and no statutory fiction extended the exemption to such beneficiary payments. The widow's pension was therefore taxable. Case-Laws Income Tax Tue, 20 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56652