https://www.taxtmi.com/caselaws?id=15369 The dominant issue was whether rental income from a property could be assessed as the assessee's income on the footing that the apparent ownership was benami, justifying additions for alleged improvements and for multiple AYs. The HC held that benami is a factual determination turning on the parties' intention, and the onus lies strictly on the Revenue to prove benami by definite legal evidence, not suspicion, conjecture, or surmise; absent perversity, the Tribunal's factual finding is not a question of law. Consequently, the Tribunal was justified in deleting the additions, and the reference was answered in favour of the assessee and against the Revenue. en-us Fri, 08 Oct 1999 00:00:00 +0530 Thu, 01 Jan 2026 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15369 The dominant issue was whether rental income from a property could be assessed as the assessee's income on the footing that the apparent ownership was benami, justifying additions for alleged improvements and for multiple AYs. The HC held that benami is a factual determination turning on the parties' intention, and the onus lies strictly on the Revenue to prove benami by definite legal evidence, not suspicion, conjecture, or surmise; absent perversity, the Tribunal's factual finding is not a question of law. Consequently, the Tribunal was justified in deleting the additions, and the reference was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15369