Just a moment...

Top
Help
Upgrade to AI Search

We've upgraded AI Search on TaxTMI with two powerful modes:

1. Basic
Quick overview summary answering your query with referencesCategory-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
Detailed report covering:
     -   Overview Summary
     -   Governing Provisions [Acts, Notifications, Circulars]
     -   Relevant Case Laws
     -   Tariff / Classification / HSN
     -   Expert views from TaxTMI
     -   Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Explore AI Search

Powered by Weblekha - Building Scalable Websites

×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :
        Benami Property

        2021 (6) TMI 552 - HC - Benami Property

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Appellate Court Modifies Decree, Upholds Property Findings The appellate court dismissed the appeal, allowing the cross-objections. The preliminary decree was modified to distribute the 1st appellant's share among ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Appellate Court Modifies Decree, Upholds Property Findings

                            The appellate court dismissed the appeal, allowing the cross-objections. The preliminary decree was modified to distribute the 1st appellant's share among legal heirs. The trial court's findings on property availability for partition were upheld. The court directed each party to bear their own costs, closing pending miscellaneous petitions.




                            Issues Involved:
                            1. Whether item No. 1 of the plaint 'A' schedule property is the separate property of the 1st defendant.
                            2. Whether the plaintiffs are entitled to partition and separate possession of their shares as mentioned in the plaint.
                            3. What are all the properties available for partition.
                            4. Whether the Will executed by late Narayana Murthy is genuine, true, and valid.
                            5. Whether the plaintiffs 3 and 4 are entitled to any share in the properties of late Narayana Murthy.
                            6. Whether the 1st plaintiff bequeathed 1/4th share in items 2 and 3 of the plaint 'B' schedule property under a Will dated 02.02.1988.
                            7. Whether the 6th defendant is entitled to 1/4th share in items 2 and 3 of the plaint 'B' schedule property.
                            8. Whether the judgment and decree of the trial Court are proper and if they require interference.
                            9. To what relief the parties are entitled.

                            Issue-wise Analysis:

                            1. Whether item No. 1 of the plaint 'A' schedule property is the separate property of the 1st defendant:
                            The property in question was purchased under Ex. A1 and Ex. A2 sale deeds. The appellants contended that these were benami transactions, with the 1st appellant providing the funds. The 1st respondent claimed the property was bought with his own funds. The trial court held that the property was purchased by the 1st appellant but dismissed the claim due to Section 4(1) of the Prohibition of Benami Property Transactions Act, 1988, which prohibits suits based on benami transactions. The court found no evidence of a coparcenary or Hindu undivided family by the time of the transactions, thus rejecting the appellants' claim.

                            2. Whether the plaintiffs are entitled to partition and separate possession of their shares as mentioned in the plaint:
                            The court found that the appellants did not have a right to promote a case of benami regarding item No. 1 of the plaint 'A' schedule. The evidence did not support the appellants' claim that the funds for the property came from the 1st appellant. The trial court's findings were upheld, confirming that item No. 1 of the plaint 'A' schedule is the property of the 1st respondent.

                            3. What are all the properties available for partition:
                            The trial court held that items 2 and 3 of the plaint 'A' schedule were available for partition, while item 1 of the plaint 'A' schedule and items 1 and 2 of the plaint 'B' schedule were not. The appellate court confirmed these findings, noting that the tractor trailer and saw machine (items 1 and 2 of the plaint 'B' schedule) were sold by the 1st respondent and were never part of the joint family property.

                            4. Whether the Will executed by late Narayana Murthy is genuine, true, and valid:
                            The appellants claimed that the 1st appellant left a Will dated 02.02.1988 bequeathing his properties to the appellants 2 to 4 and respondent No. 6. The 1st respondent disputed the Will, alleging it was manipulated by the 2nd appellant. The trial court accepted the Will, but the appellate court found the evidence insufficient to prove its validity, noting the failure to examine other attestors and the scribe. The Will was deemed not genuine, true, or valid.

                            5. Whether the plaintiffs 3 and 4 are entitled to any share in the properties of late Narayana Murthy:
                            Given the invalidity of the Will, plaintiffs 3 and 4 were not entitled to any share in the properties of late Narayana Murthy based on the Will.

                            6. Whether the 1st plaintiff bequeathed 1/4th share in items 2 and 3 of the plaint 'B' schedule property under a Will dated 02.02.1988:
                            The court found the Will invalid, thus the 1st plaintiff did not bequeath a 1/4th share in items 2 and 3 of the plaint 'B' schedule property.

                            7. Whether the 6th defendant is entitled to 1/4th share in items 2 and 3 of the plaint 'B' schedule property:
                            The 6th defendant's claim based on the Will was rejected due to the Will's invalidity.

                            8. Whether the judgment and decree of the trial Court are proper and if they require interference:
                            The appellate court confirmed the trial court's judgment and decree regarding the non-availability of item 1 of the plaint 'A' schedule and items 1 and 2 of the plaint 'B' schedule for partition. However, the findings on the Will were reversed, affecting the distribution of the 1st appellant's share.

                            9. To what relief the parties are entitled:
                            The appellate court modified the preliminary decree to divide items 2 and 3 of the plaint 'A' schedule into three equal shares: one for the 1st respondent, one for the legal heirs of the 2nd appellant, and one for the legal heirs of the 2nd respondent. The parties were directed to bear their own costs, and pending miscellaneous petitions were closed.

                            Conclusion:
                            The appeal was dismissed, and the cross-objections were allowed. The preliminary decree was modified to reflect the proper distribution of the 1st appellant's share among the legal heirs. The findings of the trial court regarding the non-availability of certain properties for partition were confirmed, and the parties were directed to bear their own costs.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found