Held that there was no requisite approval as envisaged under section 35(2AB), which was the condition precedent for availing of the benefit of deduction under section 35(2AB) of the Act. Recognition of the research and expenditure facility is separate and distinct from approval of research and expenditure facility for the purpose of deduction under section 35(2AB) of the Act. In the absence of requisite approval under section 35(2AB) of the Act, the order of the CIT(A) was perverse and was to be set aside. The order of the Assessing Officer was restored. (AY.  2010-11 to 2015-16)