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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Benami property-assets held in a proxy's name-includes proceeds and converted forms, exposing concealed beneficial ownership.</h1> Section 2(26) defines Property to include all movable and immovable assets, rights, instruments, converted forms and proceeds. Section 2(8) treats Benami Property as any asset that is the subject of a benami transaction and its proceeds. A benami transaction is one where a person (Benamidar) holds an asset in name only, having neither paid for nor enjoyed it, while the Beneficial Owner finances and intends to enjoy the asset; nominal or fictitious names and converted forms are included.

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