The assessee incurred expenditure on in-house research and development facility and claimed that this expenditure was deductible under S. 35(2AB) in computing the total income at the rate of 150 per cent of the actual expenditure. The AO held that the eligible amount, as noted by the Department of Scientific and Industrial Research (DSIR), in Form No. 3CL was less as compared to the deduction claimed by the assessee. The AO made the disallowance of Rs. 42.52 lakh on this basis. CIT(A) confirmed the disallowance. On appeal the Tribunal held that prior to the amendment, i.e., up to 30-6-2016, it was not required to quantify the expenditure and it was only with effect from 1-7-2016, that this mandate has been put in place.  Accordingly entitle to weighted deduction. (AY. 2009-10)