SC in Goetze India had held that although AO can not accept the claim of the assessee except through return or revised return but in the same decision, the hon'ble apex court made it clear that this did not impinge on the power of the Tribunal. The above position of law revisited by ITAT Delhi in Micron Instruments[2015] 63 taxmann.com 180 (Del Trib) and claim of CLU charges paid along with interest in instalment by factory already working for last 30 years allowed as revenue expenditure although claim made only by simple letter during assessment