1983 (12) TMI 50

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....o 63 of 1976 (relating to A.Ys, 1966-67 to 1968-69), I.T.R. No. 15 of 1976 (relating to A.Y. 1970-71), I.T.R. No. 198 of 1976 (relating to A.Y 1911-72) and I.T.R's. Nos. 321 and 322 of 1979 (relating to A.Ys. 1973-74 and 1974-75) under s. 256(1) of the I.T. Act, 1961 (for short called as " the Act "), at the instance of the Department, raise one common question for the opinion of the court, namely....

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....edule thereto. After the decision of the Karnataka High Court, the Central Board of Direct Taxes issued circular No. 293, dated 10-2-1981 reading as follows : " Section 2 of the U. N. (Privileges and Immunities) Act, 1947, read with section 18, clause (b), of article V of the Schedule thereto, inter alia grants exemption from taxation to salaries and emoluments paid by the United Nations to its....