Section 35(2AB ) of  the  Income Tax Act, 1961 — Business Expenditure — Expenditure on scientific research— AO was not justified in disallowing claim of assessee under section 35(2AB) on the basis of difference in expenditure claimed by assessee and expenditure approved by DSIR— Assistant Commissioner of income tax vs. Cromptom Greaves [2020] 203 TTJ (Mumbai) 94