Held that in the absence of any statutory requirement for the DSIR to quantify or approve each expense prior to 1st July, 2016, the claim of weighted deduction under s. 35(2AB) cannot be restricted to the amount mentioned in Form No. 3CL; since the other expenditure was incurred by erstwhile CB Ltd., which has merged with the assessee-company and was granted recognition by DSIR, the said expenditure is eligible for weighted deduction under s. 35(2AB).(AY. 2015-16)