Case Law Details
Case Name : Uma Rajendra Agarwal Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Mumbai
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Uma Rajendra Agarwal Vs ACIT (ITAT Mumbai)
Introduction: The case of Uma Rajendra Agarwal Vs ACIT was brought before the ITAT Mumbai. The dispute centered around an adhoc disallowance made by the Assessing Officer (AO) on electricity expenses incurred by the assessee. The AO assumed that the turnover represented textile trading, which was incorrect. The electricity expenses were actually related to job work undertaken in looms.
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