Dismissing the appeal of the revenue the Tribunal held that the assessee in this case had received recognition of its research and development unit at Sipaigachi by letter dated March 26, 2013. Thus the weighted deduction under section 35(2AB) of the Act ought to have been allowed at 200 per cent. of the expenditure as claimed by the assessee. The provision nowhere suggests or implies that research and development facility should be approved from a particular date nor that the date of approval would be the cut off date for eligibility for weighted deduction on the expenses incurred from that date onwards. Moreover, merely because the prescribed authority failed to send intimation in form 3CL in respect of expenditure incurred by research and development unit at Sipaigachi that would not be reason enough to deprive the assessee’s claim of deduction under section 35(2AB) of the Act. However matter remanded to the AO for limited purpose of verifying the actual expenditure. (AY. 2013-14)