Held that once the R & D facility was approved by DSIR by issuing Form No. 3CM, the expenses incurred by the assessee have to be allowed under s. 35(2AB); quantification of expenditure has been prescribed by amending r. 6(7A) w.e.f. 1st July, 2016, only; prior to this amendment, no such power was with DSIR. Deduction under S.  35(2AB) has to be allowed on the basis of expenditure as recorded by the assessee in the books of account. (AY. 2011-12 to 2014-15)