Assessee incurred expenditure on Scientific Research and claimed deduction under S. 35(2AB) of the Act.AO rejected the claim. CIT(A) held that expenditure incurred by assessee on Scientific Research was not entitled to weighted deduction of 1.5 times under S. 35(2AB) as project in question was not duly approved by competent Authority, however, assessee was entitled to normal deduction of 100 per cent expenditure incurred only under section 35(1)(i) of the Act. Order of CIT(A) is affirmed by Appellate Tribunal. On appeal by the revenue dismissing the appeal the Court held that since claim of weighted deduction at 1.5 times of expenditure incurred by assessee on Scientific Research was not even decided against revenue by Appellate Authorities, there was no occasion for revenue to prefer any further appeal and spending of amount on Scientific Research itself was not disputed by revenue, Appellate Authorities had rightly allowed claim.