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    <title>2019 (5) TMI 1086 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=380358</link>
    <description>The burden to prove that an apparent purchase is benami lies on the party asserting it, and that intention must be inferred from surrounding circumstances such as relationship, source of funds, possession, custody of title deeds and subsequent conduct. Mere proof that the husband paid part of the consideration or bought stamp papers was insufficient to establish benami character. On the facts, the plaintiffs neither specifically pleaded nor proved that the wife&#039;s sale deeds were benami, and the evidence did not show purchase from ancestral sale proceeds. The properties other than item nos. 1 and 3 were treated as the wife&#039;s self-acquired properties, leaving the plaintiffs without a share in them.</description>
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    <pubDate>Thu, 09 May 2019 00:00:00 +0530</pubDate>
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      <title>2019 (5) TMI 1086 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=380358</link>
      <description>The burden to prove that an apparent purchase is benami lies on the party asserting it, and that intention must be inferred from surrounding circumstances such as relationship, source of funds, possession, custody of title deeds and subsequent conduct. Mere proof that the husband paid part of the consideration or bought stamp papers was insufficient to establish benami character. On the facts, the plaintiffs neither specifically pleaded nor proved that the wife&#039;s sale deeds were benami, and the evidence did not show purchase from ancestral sale proceeds. The properties other than item nos. 1 and 3 were treated as the wife&#039;s self-acquired properties, leaving the plaintiffs without a share in them.</description>
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      <pubDate>Thu, 09 May 2019 00:00:00 +0530</pubDate>
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