https://www.taxtmi.com/caselaws?id=280028 In a benami dispute, the decisive test is the intention of the person who supplied the purchase money, to be gathered from the parties' relationship, motive, surrounding circumstances, and subsequent conduct; the source of funds alone is not conclusive. On the facts, the property was bought in the wife's name, the husband attested the power-of-attorney, her name was mutated immediately after purchase, and she retained possession and control, indicating a provision for the wife and daughters rather than a concealed benami holding. The defendants also failed to produce convincing evidence, and adverse inference followed from non-examination of a material witness. The transaction was therefore not proved benami, and title was treated as vesting in the wife and, after her, her heirs. en-us Fri, 27 Apr 2007 00:00:00 +0530 Wed, 24 Jan 2024 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280028 In a benami dispute, the decisive test is the intention of the person who supplied the purchase money, to be gathered from the parties' relationship, motive, surrounding circumstances, and subsequent conduct; the source of funds alone is not conclusive. On the facts, the property was bought in the wife's name, the husband attested the power-of-attorney, her name was mutated immediately after purchase, and she retained possession and control, indicating a provision for the wife and daughters rather than a concealed benami holding. The defendants also failed to produce convincing evidence, and adverse inference followed from non-examination of a material witness. The transaction was therefore not proved benami, and title was treated as vesting in the wife and, after her, her heirs. Case-Laws Benami Property Fri, 27 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280028