Allowing the appeal the Tribunal held  that the decision of the Tribunal holding in favour of the assessee was available when the revision order was passed under section 263 of the Act, meaning thereby, there were two possible views with regard to the question as to whether furnishing of form 3CL was mandatory or not for claiming deduction under section 35(2AB) of the Act. The Assessing Officer had followed one of the possible views in which case, the assessment order could not be termed prejudicial to the interests of the Revenue. In that view of the matter, one of the two conditions would fail and hence the revision order could not be sustained.( AY.2015-16)