2002 (7) TMI 97

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....AMANIAN J.-The common question of law referred at the instance of the Revenue in relation to the assessment years of the assessee 1973-74 to 1977-78 is as under: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the pension paid to the assessee, a widow of the United Nations ex-official from the UN joint Staff Pension Fund is ex....

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....ted Nations (Privileges and Immunities) Act, 1947. It is relevant to mention here that the Central Board of Direct Taxes has accepted the decision of the Karnataka High Court and directed that pending appeals and reference applications on this point should be withdrawn. It is clear that under the United Nations (Privileges and Immunities) Act, 1947, salaries and emoluments paid to officials of UNO....