The Tribunal held that quantification by the Department of Scientific and Industrial Research (DSIR) is not a condition precedent for allowing deduction under section 35(1). However, for claiming weighted deduction under section 35(2AB), the substituted rule 6(7A) requires quantification by the prescribed authority and operates as a valid machinery provision. Accordingly, the assessee was entitled to normal deduction under section 35(1), but weighted deduction under section 35(2AB) was restricted to the expenditure approved by the DSIR. (AY. 2018-19).