Sec. 35(2AB) deduction couldn’t be denied if approval was signed by nodal officer on behalf of Secre

IT : Where assessee claimed deduction under section 35(2AB) in respect of expenditure incurred on in-house R&D facilities and in support of claim filed letter issued by DSIR, New Delhi under signature of Scientist -G and Assessing Officer disallowed claim of deduction on plea that approval had to be obtained from Secretary, DSIR, whether order of approval had been signed by Secretary, DSIR or by any of Nodal Officer on his behalf would not make any difference and in such a case claim for deducti