1988 (9) TMI 46

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....of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case and on a proper construction of the United Nations Joint Staff Pension Fund Regulations and United Nations (Privileges and Immunities) Act, 1947, the Appellate Tribunal was justified in holding that the assessee was not entitled to exemption from tax on the amount of Rs. 60,427 received by way of pension f....

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....ent. Under article 35 of the United Nations Joint Staff Pension Fund Regulations, when an official of the United Nations dies in harness, his widow is entitled to pension. Accordingly, it was further held that, on a parity of reasoning, when the pension which the widow receives is in effect what was receivable by the husband had he been alive, the pension receivable by a widow of an employee of th....