https://www.taxtmi.com/caselaws?id=65624 The Tribunal held that Rule 6AA, specifying activities for weighted deduction under section 35B(1)(b)(ix), should be considered part of the substantive provision and cannot retrospectively limit its applicability. The rule-making authority lacked the power to do so, and the Assessing Officer was directed to allow the assessee's claim for weighted deduction on warehouse maintenance expenses outside India, subject to verification. The appeal was allowed, instructing the Assessing Officer to grant the deduction after due verification and providing the assessee with an opportunity to be heard. en-us Tue, 12 Mar 1991 00:00:00 +0530 Fri, 18 Feb 2011 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65624 The Tribunal held that Rule 6AA, specifying activities for weighted deduction under section 35B(1)(b)(ix), should be considered part of the substantive provision and cannot retrospectively limit its applicability. The rule-making authority lacked the power to do so, and the Assessing Officer was directed to allow the assessee's claim for weighted deduction on warehouse maintenance expenses outside India, subject to verification. The appeal was allowed, instructing the Assessing Officer to grant the deduction after due verification and providing the assessee with an opportunity to be heard. Case-Laws Income Tax Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65624