Assessee was engaged in business of manufacture and sale of animal feed supplements and veterinary drugs.  Assessee claimed deduction under section 35(2AB).  Assessing Officer allowed the claim.  PCIT passed the revision order  on  the ground that assessee did not furnish approval granted by Department of Scientific and Industrial Research (DSIR) in Form 3CL before Assessing Officer in support of its claim made under section 35(2AB) till date of completion of assessment, thus, assessee was not entitled to deduction under section 35(2AB). On appeal the Tribunal held that  prior to 1-7-2016, Form 3CL granting approval by prescribed authority in relation to quantification of weighted deduction under section 35(2AB) had no legal sanctity and it was only with effect from 1-7-2016 with amendment to rule 6(7A)(b) that quantification of weighted deduction under section 35(2AB) got significance,  therefore, assessee was to be allowed deduction under section 35(2AB) and; accordingly, impugned invocation of revision jurisdiction under section 263 was unjustified.  (AY. 2015-16)