1988 (9) TMI 46 - HC - Income Tax

Summary

The High Court of Allahabad ruled in favor of the assessee, stating that the pension received from the United Nations Joint Staff Pension Fund is exempt from tax. The decision was based on a similar case in the Calcutta High Court and the provisions of the United Nations (Privileges and Immunities) Act, 1947. The tax paid by the assessee for the relevant year is to be refunded.