Please guide regarding relief under section 89(1) of Income Tax Act for paying arrears of revision of pay-scales by employer for more than about 10 years--
1) If arrears are for the year 2001-02 to 2012-13 then whether it should be split for the relevant years by pick and choose method or not ? For example if by showing arrear for all the year including the F.Y. 2004-05, 2007-08 and 2008-09 my liability increases and I have to pay more tax and if I show only arrears for the F.Y. 2001-02 to 2003-04 and 2009-10 to 2012-13 and arrears for F.Y. 2004-05, 2007-08 and 2008-09 show in this current F.Y. 2014-15 my liability decreases then can I show in Form 10E only arrears of those financial years of which I could be benefitted and rest of the arrears can be shown in current financial year. Is this pick and choose method acceptable in the eyes of assessing officer or not ?
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