2012 (6) TMI 856

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....KOLLAM. AND N. UNNIKRISHNAN, LECTURER, SELECTION GRADE, S.N. COLLEGE JAWAHAR NAGAR, PATTATHANAM P.O. Versus INCOME TAX OFFICER, WARD NO. 2, OFFICE OF THE ADDL. COMMISSIONER OF INCOME TAX, KOLLAM RANGE. AND COMMISSIONER OF INCOME TAX (APPEALS) , AYAKAR BHAVAN, KAVADIAR, THIRUVANANTHAPURAM.<br>Income Tax<br>2012 (6) TMI 856 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 8-6-2012<br>W....

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.... previous assessment year 2004-2005. Full amount was not paid in cash to the assessees but substantial portion of the arrears were credited in the PF account on which the assessees had no choice. In the returns filed, assssees claimed sec.89 (1) -benefit that spreading over of arrears to back years. However, in that process assessees claimed deduction of the entire amount deposited in PF account ....