https://www.taxtmi.com/caselaws?id=16447 The court held that the claim for weighted deduction under sub-clause (ix) could not be made without a rule being framed as prescribed. Rule 6AA could not have retrospective effect from April 1, 1968, and expenses for inspection fees without maintaining own facilities were not eligible for weighted deduction under rule 6AA. The claim could not be considered under sub-clause (vi) either. The court ruled in favor of the Revenue, against the assessee, with no order as to costs. en-us Fri, 27 Nov 1998 00:00:00 +0530 Mon, 07 Sep 2009 18:04:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16447 The court held that the claim for weighted deduction under sub-clause (ix) could not be made without a rule being framed as prescribed. Rule 6AA could not have retrospective effect from April 1, 1968, and expenses for inspection fees without maintaining own facilities were not eligible for weighted deduction under rule 6AA. The claim could not be considered under sub-clause (vi) either. The court ruled in favor of the Revenue, against the assessee, with no order as to costs. Case-Laws Income Tax Fri, 27 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16447