1978 (1) TMI 29

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....uestion that has to be answered in this reference reads as follows : " Whether, on the facts and circumstances of the case, the foreign pension of Rs. 10,008 accrued abroad in foreign currency and paid to the assessee as stated above is liable to be taxed under the Income-tax Act, 1961 ? " The facts as stated in para. 2 of the statement of the case read thus ; " The assessee is a permanen....

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....hat the pension was not taxable. This contention was negatived by the ITO. On appeal by the assessee before the AAC, it was contended that only pension earned in India was liable to be included in the total income under s. 9(2) of the I.T. Act of 1961, and this contention was rejected by the appellate authority which held that the income was taxable under the head " Other sources. " On further ....