Govindarajulu Mudaliar v. CIT
34 ITR 807Supreme Court of India1958#255 most cited
What is Govindarajulu Mudaliar v. CIT authority for?
The onus lies on the assessee to satisfactorily explain the source and nature of any unexplained cash or credit entries; if they fail to do so, the amount is treated as taxable income. The Income Tax Department is not required to locate the exact source of such funds, and this principle applies even if Section 68 is not strictly invoked.
306
judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2009 to 2026.
Also referred to as
Govindarajulu Mudaliar v CIT · Section 68 · Section 69 · Section 69A · unexplained cash credit · onus of proof · source and nature of credit · creditworthiness · department not required to locate source · taxable income · general principles of taxation
