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    <title>2023 (6) TMI 914 - CALCUTTA HIGH COURT</title>
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    <description>Benami claims must be strictly proved by the person asserting them, and the initial presumption remains that the recorded purchaser is the real owner. Source of purchase money is relevant but not ative on its own; the controlling question is the intention behind the transaction, shown by definite evidence and surrounding circumstances. Here, the challenger relied mainly on oral testimony and produced no documentary proof of consideration, payment, motive, or conduct showing that the husband retained beneficial ownership. The recorded purchaser asserted title, explained the funds as stridhan, and produced documents supporting possession and management in her name. The benami plea therefore failed, and the recorded purchaser was treated as the real owner.</description>
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    <pubDate>Wed, 07 Jun 2023 00:00:00 +0530</pubDate>
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      <title>2023 (6) TMI 914 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=439340</link>
      <description>Benami claims must be strictly proved by the person asserting them, and the initial presumption remains that the recorded purchaser is the real owner. Source of purchase money is relevant but not ative on its own; the controlling question is the intention behind the transaction, shown by definite evidence and surrounding circumstances. Here, the challenger relied mainly on oral testimony and produced no documentary proof of consideration, payment, motive, or conduct showing that the husband retained beneficial ownership. The recorded purchaser asserted title, explained the funds as stridhan, and produced documents supporting possession and management in her name. The benami plea therefore failed, and the recorded purchaser was treated as the real owner.</description>
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      <law>Benami Property</law>
      <pubDate>Wed, 07 Jun 2023 00:00:00 +0530</pubDate>
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