Dismissing the appeal of the revenue, the Tribunal held that by the amendment brought in by the Income-tax (Tenth Amendment) Rules, 2016 with effect from July 1, 2016 (2016) 384 ITR (St.) 125), a separate part had been inserted for certifying the amount of expenditure from year to year and the amended form 3CL laid down the procedure to be followed by the prescribed authority. Prior to the amendment in 2016, no such procedure was prescribed. Therefore, the Assessing Officer was not justified in curtailing the expenditure and consequent weighted deduction claim under section 35(2AB) of the Act. (AY. 2014-15)