https://www.taxtmi.com/caselaws?id=70503 The Appellate Tribunal ITAT MADRAS-D ruled in favor of the assessee in a case concerning relief under section 89(1) of the Income-tax Act for arrears of salary. The Tribunal held that total income of earlier years must be recomputed after adding the additional salary to accurately calculate relief, including consequential adjustments for deductions under sections 16 and 80C. The Tribunal directed the Income Tax Officer to grant relief of Rs. 10,390, differing from the initial calculation of Rs. 6,542, emphasizing the importance of a thorough calculation process in such matters. en-us Thu, 10 Jan 1991 00:00:00 +0530 Sat, 16 Apr 2011 14:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70503 The Appellate Tribunal ITAT MADRAS-D ruled in favor of the assessee in a case concerning relief under section 89(1) of the Income-tax Act for arrears of salary. The Tribunal held that total income of earlier years must be recomputed after adding the additional salary to accurately calculate relief, including consequential adjustments for deductions under sections 16 and 80C. The Tribunal directed the Income Tax Officer to grant relief of Rs. 10,390, differing from the initial calculation of Rs. 6,542, emphasizing the importance of a thorough calculation process in such matters. Case-Laws Income Tax Thu, 10 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70503