https://www.taxtmi.com/caselaws?id=8160 A benami finding based on the source of purchase money and the absence of independent beneficial enjoyment by the ostensible holders was treated as a pure question of fact, not a question of law. Section 14 of the Hindu Succession Act, 1956 did not enlarge the wife's interest because she had no pre-existing ownership or title in the shares. The article further states that, where the shares were held benami in the names of the wife and sons, the deceased was the real owner but was not legally competent to dispose of property standing in others' names, so the shares were not regarded as property passing on death for estate duty purposes. en-us Thu, 20 May 1971 00:00:00 +0530 Tue, 31 Mar 2009 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8160 A benami finding based on the source of purchase money and the absence of independent beneficial enjoyment by the ostensible holders was treated as a pure question of fact, not a question of law. Section 14 of the Hindu Succession Act, 1956 did not enlarge the wife's interest because she had no pre-existing ownership or title in the shares. The article further states that, where the shares were held benami in the names of the wife and sons, the deceased was the real owner but was not legally competent to dispose of property standing in others' names, so the shares were not regarded as property passing on death for estate duty purposes. Case-Laws Income Tax Thu, 20 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8160