Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Benami property retransfer prohibition prevents benamidars from returning title; contravening transfers are void, with a statutory exception.</h1> Section 6 bars a benamidar from retransferring benami property to the beneficial owner or any agent; any retransfer in breach is declared null and void. The prohibition thus prevents a nominal holder from defeating substantive ownership by returning title, with legal effect of voidness for contravening transfers. An exception applies where the transfer conforms to the statutory scheme introduced by the Finance Act, 2016, permitting specified transfers under that provision; otherwise the prohibition and nullity operate to protect beneficial ownership and prevent circumvention through benami retransfers.
TaxTMI 
TaxTMI 
