COMMISSIONER OF INCOME TAX, KARNATAKA Vs. K. RAMAIAH

JUDGEMENT

(1.) THE Income Tax Appellate Tribunal, Banglore Bench, Banglore referred the following common question for the opinion of this court :

(2.) "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 -

(3.) 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. 51,322 from the United Nations. In the said case also, claim for exemption made by the assessee before the ITO on a similar ground was rejected. But the same was accepted by the appellate authority and confirmed by the Tribunal. Thereafter, similar question has been referred for the opinion of this court at the instance of the Commissioner.