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
    Accrued liability for partner annuity premium is deductible; retirement conditions did not make the payment contingent.
    Clean slate principle does not extinguish tax liabilities arising during CIRP; reassessment and delayed-return relief failed.
    Capital gains valuation under section 50C must follow the relevant guideline value and not the higher adopted valuation.
    Make available test under the India-Singapore DTAA not met for project-specific design services, so tax deduction was not required.
    ESOP deduction under section 37(1) upheld as jurisdictional High Court precedent prevailed despite pending Supreme Court challenge.
    Limitation and valid satisfaction note in section 153C proceedings defeated search assessments and a commission addition.
    Mechanical approval under section 148B invalidates consequential assessments for want of application of mind
    TDS credit follows the year of income assessability, not the deductor's later reporting, with duplicate claim safeguards.
    Limitation and reasonable cause defeat penalty on cash receipt for genuine agricultural land sale under section 271D
    Voluntary retirement compensation exemption accepted under section 10(10B) after Tribunal followed prior co-ordinate bench precedent.
    Business-use property not taxable as house property where records showed active operational use and notional rental valuation failed.
    Underwriting commission to a non-resident was not fees for technical services because no technical knowledge was made available.
    Arm's length interest on inter-company loans cannot be raised solely for unsecured subsidiary lending where no fresh risk change is shown.
    Transfer pricing comparability challenge rejected where Revenue sought first-time exclusion of an accepted comparable before the Tribunal.
    Transfer pricing, TDS and revenue expense issues resolved by following earlier rulings in recurring group-company disputes.
    Contract expenditure allowed where unrebutted documentary evidence proved subcontract payments and supported the corresponding income claim.
    Liberal construction of sufficient cause justifies condonation of inordinate delay where criminal proceedings and jail confinement explained the defau...
    Penalty under section 272A(1)(d) deleted after quantum proceedings were restored and the assessee's conduct was considered.
    Debatable provident fund adjustment cannot be made under prima facie processing when jurisdictional precedent favours the assessee.
    Public-domain data access and marketing support services failed royalty and make-available tests under the India-US DTAA.
❯❯
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