TMI Blog1981 (8) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the Commonwealth Secretariat was not taxable in India. 2. The assessee is an individual who was employed as a Transport Advisor attached to the Commonwealth Secretariat and assigned to Nigeria. In the previous year relevant to the assessment years 1976-77 and 1977-78, 75 per cent of his salary was being credited to his account in India and a portion of his salary not exceeding 25 per cent wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also noted that under a notification dated 14-5-1979, Indian nationals employed with the Commonwealth Secretariat enjoyed the same immunities as officials of United Nations and, therefore, the salary of the assessee was fully exempt from income-tax. 3. In these appeals the revenue is unable to place before us any substantial reason for interfering with the order of the Commissioner. Firstly, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived from Commonwealth Secretariat will be exempt from income-tax. While the revenue is unable to controvert any of the findings above which show that no salary income taxable in India arose to the assessee and without taking any specific ground in the memorandum of appeal, it was urged before us that the notification declaring salary from Commonwealth Secretariat to be immune from tax should n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 14-5-1979. The operative word used in that notification is 'declare'. This is because section 3 of the United Nations (Privileges and Immunities) Act enables the Government to declare that the provisions of that Act shall mutatis mutandis apply to any other international organisation and the provisions of the Act shall apply accordingly and any such application have the force of law in India. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ained the clarification from the Ministry of External Affairs and after ascertaining the real intention taken up a specific ground of appeal supported by the clarification from the External Affairs Ministry. We do not think we should allow the revenue to deny the immunity specifically granted by the Government in this offhand fashion. 4. We, therefore, see no reason to interfere with the order o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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