Assessing Officer disallowed claim of weighted deduction under section 35(2AB) on capital expenditure incurred on R&D facilities availed from its AEs to extent of R&D expenditure incurred outside India. DRP affirmed the order of the AO. On appeal the Tribunal held that since 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 is  eligible for deduction under section 35(1)(iv)  of the Act. (AY. 2012-13)