Relief under section 89(1)

Amit (Chartered Accountant B.Com(H))   (453 Points)

18 February 2010  

Mr x received the arrear (Rs.15,000) for Fy 0708 (TI-100,000) in FY 0809 and he claimed 89(1) relief for the same (in Ay 0910). He won a case resulting which he got another arrear of salary for the FY0708 (25,000) which he received in FY 0910. 
Some facts: 
Mr X wants to know that
1.For the purpose of computation of relief under section 89(1) for FY0910 what will be his Total Income for the FY 0708 (a) 100,000 (b) 115,000?