<h1>Delhi High Court Affirms Deduction for Revenue Expenditure Not Claimed in Original Tax Return; Dismisses Revenue's Appeal.</h1> The Delhi High Court upheld the ITAT's decision allowing a deduction for revenue expenditure not claimed in the assessee's return or original assessment proceedings. The assessee incurred Rs. 19,48,125 in customer introduction charges, writing off Rs. 3,89,625 annually over five years from 1990-91. The Assessing Officer initially disallowed Rs. 15,58,500, but CIT (A) and the Tribunal accepted the claim. The Revenue's appeal was dismissed, with the court noting that revenue expenditure incurred wholly for business must be allowed in the year incurred, regardless of how it is recorded in the books.