Benami Transactions: Provisional attachment upheld; beneficial ownership investigation remains open and appeal dismissed pending reinvestigation.

Benami transaction: failure of benamidar to disclose source plus money trail and witness statements supports attachment and finding.

Benami transaction: accommodation entries and lack of source of funds sustain benami classification and lead to dismissal of appeal.

Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...

Benami property: provenance verification negated benami finding and provisional attachment was quashed, allowing the appeal.

Benami transaction definition applies where property remained in a nominee's name post-amendment, sustaining provisional attachment.

Benami Transaction: fiduciary exemption rejected where no trust relationship, leading to attachment and confirmation of disputed properties.

Benami transaction fiduciary exception: summary dismissal quashed and trial ordered to determine whether fiduciary trust or concealed benami.

Explanation to Order 47 Rule 1 CPC review limits and binding precedent govern reviewability; appeal restored and review order set aside

Benami property transaction: payment trail and sham partnership evidence confirmed benami status, attachment upheld and appeal dismissed