Where the competent authority granted approval under S. 35(2AB) on 23-10-2020 for the period 25-10-2019 to 31-3-2020, since the R&D facility of assessee had already been approved by DSIR, the assessee was entitled to claim a deduction under S. 35(2AB) even in respect of expenditure incurred prior to the approval date, i.e. from 1-4-2019. (AY.  2020-21)