Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
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Benami property determination was set aside where the adjudicating authority relied on recovered documents, statements, surrounding circumstances and unaccounted cash material, yet reached internally inconsistent findings on whether the alleged beneficial owner's funding was proved while still declaring the property benami and the appellant a benamidar. The Tribunal noted that the appellant's later ownership claim contradicted his earlier statements and affidavit, but also found that the full evidentiary record had not been properly considered. The matter was remanded for fresh consideration on all facts, statements, affidavits and investigative material, with status quo on the property maintained.
Benami property determination was set aside where the adjudicating authority relied on recovered documents, statements, surrounding circumstances and unaccounted cash material, yet reached internally inconsistent findings on whether the alleged beneficial owner's funding was proved while still declaring the property benami and the appellant a benamidar. The Tribunal noted that the appellant's later ownership claim contradicted his earlier statements and affidavit, but also found that the full evidentiary record had not been properly considered. The matter was remanded for fresh consideration on all facts, statements, affidavits and investigative material, with status quo on the property maintained.
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