Allowing the appeal of the assessee once existence of R & D facility was not disputed and expenditure for that purpose was genuine in nature and recognition to facility was granted way back in 2001-02, which was valid during relevant period, then merely for reason of non-issue of approval for certain period in prescribed Form 3CM by competent authority, weighted deduction claimed under section 35(2AB) could not be denied. (AY. 2011-12)