Heat oil in a large frying pan or skillet over medium-high heat.
Add cumin seeds and dried red chilies. Sauté, stirring, for about 20 seconds.
Add onions. Sauté, stirring occasionally, for about 2-3 minutes or until browned.
Add garlic and green chilies. Sauté, stirring occasionally, for about 1 minute or until fragrant.
Add potatoes and tomatoes. Stir to combine.
Season with salt.
Cook, covered, for 5-6 minutes or until the potatoes are tender.
Add spinach. Cook, covered, for 1-2 minutes or until the spinach is wilted.
Add garam masala and coriander (cilantro) leaves. Stir to combine. Heat through.
Serve with steamed rice or parathas.