1980 (8) TMI 76

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellate Tribunal, Bangalore Bench, Bangalore, has referred the following, common question for the opinion of this court : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that pension received from the United Nations was exempt from taxation ? " In I.T.R.C. No. 93 of 1977, the assessment year is 1972-73. The assessee was an erstwhile employee of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellate Tribunal. The Tribunal affirmed the order of the appellate authority. Thereafter, at the instance of the Commissioner, the question mentioned earlier has been referred for the opinion of this court. In I.T.R.C. No. 122 of 1978, the assessment year concerned is 1975-76. During the previous year relevant to the said assessment year, the assessee was in receipt of pension of Rs. 51,32....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted Nations, and to enable similar privileges and immunities to be enjoyed by other international organisations and their representatives and officials; It is hereby enacted as follows:-... 2. Conferment on United Nations and its representatives and officers of certain privileges and immunities.-(1) Notwithstanding anything to the contrary contained in any other law, the provisions set out i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a. Section 18, cl. (b) of art. V of the Schedule, is the provision which is relevant to the facts of this case : "ARTICLE V Officials Section 18 : Officials of the United Nations shall :... (b) be exempt from taxation on the salaries and emoluments paid to them by the United Nations;-..." The ITO, in both these cases; took the view that the effect of cl. (b) of s. 18 of art. V referred....