https://www.taxtmi.com/caselaws?id=378217 A purchase is not benami merely because the consideration came from someone other than the transferee. The party alleging benami must prove the real intention behind the transaction from the totality of circumstances, including relationship of the parties, motive, possession, custody of title deeds, and subsequent conduct. The source of funds is only one relevant factor and is not determinative by itself. On the evidence, the plaintiff failed to show that the father intended to buy the properties for himself or for the family through the sons' names, so the properties were not proved benami and no share in them was established. en-us Tue, 09 Apr 2019 00:00:00 +0530 Thu, 11 Apr 2019 05:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378217 A purchase is not benami merely because the consideration came from someone other than the transferee. The party alleging benami must prove the real intention behind the transaction from the totality of circumstances, including relationship of the parties, motive, possession, custody of title deeds, and subsequent conduct. The source of funds is only one relevant factor and is not determinative by itself. On the evidence, the plaintiff failed to show that the father intended to buy the properties for himself or for the family through the sons' names, so the properties were not proved benami and no share in them was established. Case-Laws Indian Laws Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378217