Held that when the  application for seeking extension of approval under section 35(2AB) from prescribed authorities is  denied,  there is  no requisite approval as envisaged under section 35(2AB) obtained by assessee at relevant point of time which is  condition precedent to claim weighted deduction under section 35(2AB) on R&D expenditure, assessee is  not eligible for deduction under section 35(2AB) on such R&D expenditure.(AY. 2015-16)