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    Unexplained cash can qualify as benami property under the PBPT Act despite proposed income-tax disclosure.
    Benami transaction definition applied to flats held in others' names; provisional attachment upheld after the 2016 amendment.
    Benami transaction proved by unexplained routed credits and cash deposits; provisional attachment sustained and appeals dismissed.
    Review jurisdiction and binding precedent support reopening matters after recall of Ganpati Dealcom; delay was condoned.
    Benami transaction bar and retrospective procedural amendment upheld, with narrow fiduciary exception and succession disqualification applied.
    Benami property attachment requires a finding that the attached assets are benami; mere abettor status is not enough.
    Benami transaction through routed cash through a third party account was upheld, with attachment restricted to the reduced amount.
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