https://www.taxtmi.com/caselaws?id=346698 For SAFEMA purposes, a person cannot be treated as a "relative" merely because the detenu stayed with her for a limited period; a lawful marital relationship must be clearly proved, and inconsistent facts about the parties' relationship defeated that claim. The person also was not shown to be an "associate" because there was no evidence that she managed the detenu's affairs, kept his accounts, or otherwise fell within the statutory explanation. Brief cohabitation and alleged misuse of documents were insufficient. On those facts, the forfeiture proceedings and impugned order were unsustainable. en-us Mon, 12 Jun 2017 00:00:00 +0530 Mon, 21 Aug 2017 21:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346698 For SAFEMA purposes, a person cannot be treated as a "relative" merely because the detenu stayed with her for a limited period; a lawful marital relationship must be clearly proved, and inconsistent facts about the parties' relationship defeated that claim. The person also was not shown to be an "associate" because there was no evidence that she managed the detenu's affairs, kept his accounts, or otherwise fell within the statutory explanation. Brief cohabitation and alleged misuse of documents were insufficient. On those facts, the forfeiture proceedings and impugned order were unsustainable. Case-Laws FEMA Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346698