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2005 (7) TMI 87 - KERALA HIGH COURTComputation of rebate under section 89 – whether the arrears spread over to the previous assessment years can be considered or not – appellant seek to quash communication issued by the CIT, to the extent it relates to the computation of income-tax under section 89 and for a declaration that they are entitled to claim relief under section 89 of the Income-tax Act apportioning the arrears of salary compulsorily credited to the GPF account to various previous years to which it relates and to avail of rebate thereon in the computation of tax payable - stand taken by the Department is that as per the provisions of section 89(1) employees have to furnish the details in Form No. 10E with annexure to the DDOs. When section 89(1) relief is computed, arrears received are spread over to the previous assessment years – Petition is dismissed
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