https://www.taxtmi.com/caselaws?id=419969 A claim of benami ownership requires clear evidence linking the claimant to the acquisition, payment of consideration, and title to the property. The Sikkim HC noted that the appellant produced no documentary trail showing purchase in his name, payment from his own resources, or registration of title in his favour, and the materials relied on were largely unrelated to the acquisition of the suit property. The court also noted that the statutory exception for property held in the name of a spouse applies only where the consideration is shown to have come from the claimant's known sources. On the evidence, the appellant failed to establish even a prima facie case of ownership or benami holding, and the concurrent findings were upheld. en-us Thu, 10 Mar 2022 00:00:00 +0530 Thu, 24 Mar 2022 09:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419969 A claim of benami ownership requires clear evidence linking the claimant to the acquisition, payment of consideration, and title to the property. The Sikkim HC noted that the appellant produced no documentary trail showing purchase in his name, payment from his own resources, or registration of title in his favour, and the materials relied on were largely unrelated to the acquisition of the suit property. The court also noted that the statutory exception for property held in the name of a spouse applies only where the consideration is shown to have come from the claimant's known sources. On the evidence, the appellant failed to establish even a prima facie case of ownership or benami holding, and the concurrent findings were upheld. Case-Laws Benami Property Thu, 10 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419969