https://www.taxtmi.com/caselaws?id=39702 Retrospectively revised pension became chargeable to tax only when the later Government order created an enforceable entitlement, so the arrears crystallised on 2 April 1959 and were assessable in the assessment year 1960-61. The earlier monthly payment retained its character as pension, and the tax could be levied only on the actual excess between the revised pension and the amount previously paid for the relevant periods. The entire sum, or the amount earlier adjusted as gratuity, was not taxable on the Revenue's basis. Relief under section 89(1) was also recognised for the legal representative, and the taxable arrears were to be recomputed accordingly. en-us Mon, 20 Jan 1975 00:00:00 +0530 Mon, 19 Apr 2010 17:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39702 Retrospectively revised pension became chargeable to tax only when the later Government order created an enforceable entitlement, so the arrears crystallised on 2 April 1959 and were assessable in the assessment year 1960-61. The earlier monthly payment retained its character as pension, and the tax could be levied only on the actual excess between the revised pension and the amount previously paid for the relevant periods. The entire sum, or the amount earlier adjusted as gratuity, was not taxable on the Revenue's basis. Relief under section 89(1) was also recognised for the legal representative, and the taxable arrears were to be recomputed accordingly. Case-Laws Income Tax Mon, 20 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39702