Assessee claimed weighted deduction of expenditure incurred on scientific research and claimed its profit and loss accounts. Department restricted assessee’s claim of weighted deduction to the extent of expenditure which was approved by the prescribed authority.  the Tribunal held that consequent to amendment to section 35(2AB) by the finance Act 2015, requirement of law was that the prescribed authority had to quantify the quantum of eligible expenditure incurred on in-house research and development facility by prescribed authority was the only required to grant approval to the in-house researched development activity.  Accordingly the  claim of the assessee was allowed on all expenditure incurred by it on in -house research and development facility . (AY. 2014-15, 2015 -16 )