Nund & Samont Co. (P) Ltd. v. CIT

78 ITR 268Supreme Court of India1970#5558 most cited

What is Nund & Samont Co. (P) Ltd. v. CIT authority for?

The taxpayer must establish by evidence that a particular amount is deductible, or that expenses claimed are reasonable.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2022.

Also referred to as

Nund & Samont Co. (P) Ltd. v. CIT · 78 ITR 268 · SC · onus of proof · reasonableness of expenses · deductible expenses · taxpayer burden · evidence

Judgments citing Nund & Samont Co. (P) Ltd. v. CIT

ITO WD 19(3)(3), Mumbai vs. Parvez Mohammed Hussain Ghaswala, Mumbai

In the result, both the appeals are dismissed

ITA 819/MUM/2012[2007-08]Status: DisposedITAT Mumbai30 Oct 2015AY 2007-08

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Ramit Kochar, Am

For Appellant: Shri C.W.. AngolkarFor Respondent: & Ms. Aasifa Khan
Section 69A

…se for A.Y. 2007-08 has not accepted by the department. (2) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in not following the decision of the Hon'ble Supreme Court in the case of Nund & Samant Co Pvt Ltd vs CIT (1970) 78 ITR 268 (SC) wherein the Court has held that it is for the tax payer to establish by evidence that the particulars expenditure is justifiable. (3) The appellant prays that the order of the CIT(A) on the above ground be set side and that of the AO be restored.” 12. As stated above, assessee was partner in Alliance Hotel and retired from partnership on 14.1…