Assessee is a company engaged in business of manufacturing and trading drugs, pharmaceutical formulations, chemicals and solvents. For relevant assessment year, assessee claimed a weighted deduction under section 35(2AB) which represented 200 per cent of revenue expenditure and 200 per cent of capital expenditure incurred on scientific research. Assessing Officer, restricted weighted deduction under section 35(2AB) to Rs. 1800.89 lakh (as approved by DSIR) and disallowed unapproved expenditure of Rs. 212.85 lakh. Tribunal held that  there was an amendment with effect from 1-7-2016 to rule 6(7A)(b), whereby it has been laid down that prescribed authority, i.e., DSIR should quantify expenditure incurred on in-house research and development facility by company during previous year and eligible for weighted deduction under section 35(2AB) in Part-B of Form No. 3CL. Prior to 1-7-2016, there was no legal sanctity for Form No. 3CL in the context of quantifying expenditure eligible for weighted deduction under section 35(2AB). Prior to 1-7-2016, once facility is approved by DSIR, assessee is entitled to weighted deduction under section 35(2AB) and there is no requirement that expenses also need to be approved by DSIR in Form No. 3CL. Amendment was not applicable to assessment year 2014-15 as it came into effect from 1-7-2016, Assessing Officer erred in restricting weighted deduction under section 35(2AB) to expenditure mentioned in Form No. 3CL. (AY. 2014-15)