Releif u/s 89

VIVEK SRIVASTAVA (PARTNER) (24 Points)

30 July 2015  

Sir,

An employee who was ain government service but was expelled from service. In the year 2007 he moved to court and won the case but by that time he attained retirement. During the court case he did not received any salary or pension. After winning the case he received all the salary and pension as arear in 20014. Now since releif u/s 89 is to be calculated and income during those years was nil and only arrear income is received. So now will he be eligible to claim deduction u/s 80 in all those years where his income was nil.