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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>Show-cause notice to beneficial owner required; copy must be served when the beneficial owner is known.</h1> Service of a show-cause notice requires that a copy be sent to the beneficial owner where that person is known; this procedural obligation applies in benami property matters under the Income Tax framework.

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