AJIT K. SENGUPTA, J.

( 1 ) IN this reference under Section 256 (1) of the Income-tax Act, 1961, at the instance of the Revenue, the following question of law for the assessment year 1982-83 has been referred to this court :"whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to deduction of the entire expenditure of Rs. 12,54,382 under rule 6aa of the Income-tax Rules which was inserted with effect from 1st August, 1981, and not of Rs. 5,75,392 on pro rata basis for the period 1st August, 1981, onwards ?"

( 2 ) SHORTLY stated, the facts are that the assessee-company filed a return for the assessment year 1982-83 (previous year being calendar year 1981) declaring loss of Rs. 21,04,910 on June 25, 1982. The claim of loss was enhanced to Rs. 22,60,350 in the revised return. The assessee also claimed weighted deduction under Section 35b of the Income-tax Act; in particular, it claimed deduction of Rs. 12,54,382 expended on maintenance of a warehouse outside India. Under Clause (ix) of Section 35b (1) (b) of the Income-tax Act, weighted deduction is also permissible on expenditure incurred wholly and exclus

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