CIT v. Chandra Vilas Hotel
164 ITR 102High Court1987#2898 most cited
What is CIT v. Chandra Vilas Hotel authority for?
The assessee bears the onus to establish any claim for deduction of expenditure when computing taxable income, especially when parties from whom purchases were allegedly made deny such transactions before sales tax authorities.
41
judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.
Also referred to as
CIT v. Chandra Vilas Hotel · deduction for expenditure · taxable income · onus on assessee · genuineness of purchases · denial of sales · sales tax authorities
