The Assessing Officer restricted the allowance of weighted deduction under section 35(2AB) of the Income-tax Act, 1961 to the amount certified by the Department of Scientific and Industrial Research  and rejected the balance claimed by the assessee. The Commissioner (Appeals) affirmed this. On appeals the Tribunal held that   scientific research expenses incurred at an approved in-house research and development facility were eligible for weighted deduction under section 35(2AB) of the Act.(AY. 2013-14, 2014-15)