Just a moment...

Top
Help
×

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 characters 0/2000
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 ✕
🔎 Highlights - 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
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
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.
Relevance Default Date
    Country of Origin verification under Interim Rules must follow the prescribed retroactive mechanism before denying preferential duty benefit.
    Admitted facts need not be proved in customs adjudication where the importer contests only one limited valuation issue.
    Employment relationship excludes GST where bank pigmy agents act under control, supervision, and employment conditions.
    Prior tax payment proof can be placed through rectification before recovery to avoid double recovery of GST demand.
    Refund claims under GST require examination of the service agreement before classifying supplies as export or intermediary services.
    Concessional GST rate linked to input tax credit reversal; higher tax rate could not be applied merely for wrongful credit availment.
    Input tax credit bar limited to availed tax component; depreciation on lapsed banking-company credit does not trigger double benefit.
    Directors' personal liability for company GST dues requires statutory conditions and a hearing before bank account attachment
    Writ jurisdiction declined against GST adjudication order; petitioner left to statutory appeal on interest under Section 50.
    Medical reimbursement threshold not liable to Fringe Benefit Tax; levy on amounts up to the exempt limit was set aside.
    Concealment penalty depends on intention, and a conscious false exemption claim sustains penalty despite a claimed computation error.
    Non-service of tax demand notices led the Court to quash section 220 recovery action and preserve statutory remedies.
    Arm's length royalty pricing upheld where regulatory approval did not bind transfer pricing analysis.
    Reassessment limitation for escaped immovable property income upheld under the substituted regime; writ challenge to notices failed.
    Interest definition and independent deduction claims upheld for financial institution receipts and tax computation
    Reassessment sanction under section 151(ii) is a jurisdictional ; improper approval invalidates the section 148 notice.
    Gross profit estimation on identical facts led ITAT to adopt 0.40 per cent and delete penalty for inaccurate particulars.
    Retrospective 10% tolerance band and DVO valuation in co-owned property case defeated the addition under section 56(2)(x)(b).
    Slump sale capital gains under section 50B: omitted capital work-in-progress could be corrected without a revised return.
    Advance tax precondition for appeal admission fails where no taxable income in India is shown; quantum and penalty restored.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

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

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Benami Property

A plaint seeking declaration of ownership under a Will was held...

Benami transaction bar and retrospective procedural amendment upheld, with narrow fiduciary exception and succession disqualification applied.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Benami Property May 11, 2026 Case Laws SC
A plaint seeking declaration of ownership under a Will was held liable to rejection where a meaningful reading showed a benami and unlawful arrangement barred by statute and by the rule that agreements with unlawful objects are void. The Court held that the 2016 amendment to the benami law was curative and procedural, so the machinery for attachment, adjudication, confiscation and appeals applied retrospectively to earlier transactions, while penal consequences remained prospective. It further held that the fiduciary-capacity exception was narrowly confined and inapplicable on the pleaded facts, and that a person could not inherit through a Will while suppressing material facts relating to a murder accusation. The rejection of the plaint was restored.

Topics

Acts Income Tax