( 1 ) THE Income-tax Appellate Tribunal, New Delhi has referred at the instance of the Revenue the following question of law (relating to the assessment year 1979-80) for the opinion of the High Court :

"whether, on the facts and in the circumstances of the case, the ITAT was justified in law in holding that the Rule 6aa of the Income-tax Rules made effective w. e. f. 1. 8. 81 is applicable and weighted deduction u/sec. 35b of Inspection Fee is admissible to the assessee for the assessment year 1979-80?

( 2 ) THE assessee is a co-operative society and amongst other activities also exports some agricultural products. Before the Tribunal the controversy centred around the assessee s claim for allowance of weighted deduction under Section 35b of the Income-tax Act, 1961 in respect of inspection fees. The assessee was having arrangement with certain parties who were provisionally qualified for the purpose of inspection of goods meant for export. The submission of the assessee was that under Section 35b (1 ) (b) (ix) it was provided that weighted ded uction was allowable on such export promotional activities as may be prescribed. Rules were framed and made effective from 1. 8.