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        Direct Taxes

        Benami transaction - availability of joint family property or...

        Property Bought in Wife's Name Presumed for Her Benefit; No Evidence to Challenge Benami Transaction Presumption.

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                          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.
                                Benami transaction - availability of joint family property or income - joint family acquisition - Purchase of property in the name of wife (Mrs. A)  - Presumption of joint family income and joint family funds - The statute would presume that the purchase was for the benefit of Wife and it was not a benami purchase. Of-course, the presumption is rebuttable. To rebut the statutory presumption, there must be firm foundation in pleadings as well as evidence. In the pleadings, there is no averment that Umayal Ammal held the property for the benefit of the joint family members. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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