1994 (1) TMI 74

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....to this court under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in holding that the pension received by the assessee from the United Nations Organisation is exempt from tax for the assessment years 1976-77 and 1977-78 ?" The above question has to be answered against the Revenue in view of the Board'....