https://www.taxtmi.com/caselaws?id=59780 A widow's pension received from the United Nations Joint Staff Pension Fund was treated as a service-linked social security benefit flowing from the deceased employee's contributory UN emoluments, not as fresh taxable income of the beneficiary. Because the underlying UN remuneration was exempt and the payment retained that exempt character, it was not properly classifiable as salary, annuity, or taxable pension in the widow's hands. On that basis, the receipt was held not chargeable to tax as salary under the Income-tax Act, 1961, and the exemption claim succeeded. en-us Mon, 15 May 1978 00:00:00 +0530 Sat, 01 Jan 2011 11:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59780 A widow's pension received from the United Nations Joint Staff Pension Fund was treated as a service-linked social security benefit flowing from the deceased employee's contributory UN emoluments, not as fresh taxable income of the beneficiary. Because the underlying UN remuneration was exempt and the payment retained that exempt character, it was not properly classifiable as salary, annuity, or taxable pension in the widow's hands. On that basis, the receipt was held not chargeable to tax as salary under the Income-tax Act, 1961, and the exemption claim succeeded. Case-Laws Income Tax Mon, 15 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59780