1979 (5) TMI 72

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....pension received by the assessee from the United Nations World Health Organisation, for the three asst. yrs., in question is exempt from tax. 2. The assessee prior to his retirement on 31st Dec., 1973 was employed in the United Nations World Health Organisation at Nigeria. After retirement the assessee received pension from United Nations with effect from 1st Jan., 1974. Before the ITO in respe....

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....me assessee for the asst. yrs. 1974-75 holding that such pension receipts are not taxable, consequently in the other appeals he held that there cannot be any demand in respect of these sums for compulsory deposits. As against these orders the Revenue has filed these appeals before the Tribunal. 3. The ld. Deptt. Rep. contended before us that the exemption under the United Nations (Privileges an....

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....reed with the conclusion arrived at by the Delhi full Bench of the Tribunal (referred above) and held that the amounts of pension received by the assessee in the years under appeal are exempt from tax. The Delhi Benches had proceeded on the basis that in cls. (a) and (c) to (g) to s. 18 of the united Nations, Act 1947 enunciated for the performance of duties of officials of the United Nations but ....