https://www.taxtmi.com/caselaws?id=65060 The appeal by the revenue was allowed, restoring the ITO's original decision to disallow the weighted deduction under section 35B in respect of inspection charges amounting to Rs. 15,737 for the assessment year 1980-81. The Tribunal held that rule 6AA was substantive and not retrospective, thus not applicable to assessments before its effective date of 1-8-1981. Consequently, the assessee's claim for the deduction was denied for the period ending on 31-3-1981. en-us Wed, 28 Jan 1987 00:00:00 +0530 Sat, 12 Feb 2011 11:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65060 The appeal by the revenue was allowed, restoring the ITO's original decision to disallow the weighted deduction under section 35B in respect of inspection charges amounting to Rs. 15,737 for the assessment year 1980-81. The Tribunal held that rule 6AA was substantive and not retrospective, thus not applicable to assessments before its effective date of 1-8-1981. Consequently, the assessee's claim for the deduction was denied for the period ending on 31-3-1981. Case-Laws Income Tax Wed, 28 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65060