Dismissing the appeal of the assesssee , the Court held that ; Approval of competent authority is mandatory to claim weighted deduction. As per certificate issued by competent authority in Form 3CM, assessee’s R&D facility had been approved for period from 1-4-2011 to 31-3-2013 on basis of application filed by assessee in prescribed Form 3CK on 12-8-2011, for the AY. 2008 -09 weighted deduction was held to be not allowable . ( AY. 2008 -09)