Held that section 35(2AB) is  amended on April 1, 2016 whereby the quantum of eligible expenditure incurred on in-house research and development facility is required to be quantified by the prescribed authority. Prior to April 1, 2016, there was no such requirement for claiming the deduction. Merely because the Department of Scientific and Industrial Research had quantified such expenditure in the current year, which was prior to April 1, 2016. Disallowance is deleted. The AO  is directed to allow  at 200 per cent. of the actual expenditure incurred on scientific research in its in-house research and development facility. (AY. 2013-14, 2017-18)