Held that since assessment year in consideration was 2011-12, amended clause (b) of rule 6(7A) which came into effect from 1-7-2016 was not applicable, thus, restriction of weighted deductions to quantification by prescribed authority in view of same was not justified. Since Assessing Officer denied said claim relying on clause (xi) of DSIR guidelines for approval in Form 3CM of in-house R & D centres issued in May 2014 w.r.t. assessment year 2011-12, same was not applicable and impugned order passed was to be overturned. R&D facilities for which assessee incurred costs outside India were neither on in-house R&D facility of assessee nor approved by prescribed authority, same could not be granted weighted deduction under section 35(2AB); however, said R&D expenditure incurred outside India was eligible for deduction under section 35(1)(iv) of the Act. (AY. 2011-12)