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    Doctrine of election barred inconsistent ownership claims, while testamentary office permission created no life interest or possessory right.
    Fictitious-name benami transactions may justify attachment in the beneficial owner's account when cumulative evidence disproves genuine supply
    Benami routing of demonetised cash and denial of cross-examination were rejected absent proof of prejudice.
    Benami routing of demonetised cash through RTGS sustained; denial of cross-examination caused no prejudice on facts.
    Benami determination set aside for inconsistent findings and incomplete evidence review; matter remanded with status quo maintained.
    Benami cash conversion through fake gold sale was rejected; documentary inconsistencies and no prejudice from cross-examination issue.
    Benami share transfer principles applied where transferor funded acquisition, retained control, and provisional attachment was restored.
    Disclosure of prior PMLA attachment defeats challenge to PBPT provisional attachment, with alternate statutory route upheld.
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Acts Income Tax