Since neither the Assessing Officer nor the CIT(A) had examined the alternate claims, the Tribunal restored the issue to the Assessing Officer for fresh adjudication. The CIT(A) noted that the Assessing Officer had adopted a methodology which had the effect of inflating the disallowance. Thus, according to the Assessing Officer, expenditure aggregating to 21,03,51,882/- comprising revenue expenditure of Z56,13,495/-and capital expenditure of 247,38,387/- had not been approved by DSIR. Accordingly, the Assessing Officer disallowed weighted deduction of 22,07,03,764/- and the said action was confirmed by the CIT(Appeals). Accordingly, in the interest of justice, we restore this limited issue to the file of the Assessing Officer for de novo consideration.