Held that prior to 1st July, 2016 there was no requirement by DSIR to certify the amount eligible for weighted deduction and therefore, assessee cannot be denied weighted deduction for the reason that the amount claimed is more than what is mentioned in Form 3CL. Accordingly, the amount as mentioned in Form 3CL as expenses incurred towards clinical research outside facility would also be eligible for weighted deduction under S.  35(2AB). (AY. 2010-11)