https://www.taxtmi.com/caselaws?id=774433 The Appellate Tribunal under SAFEMA upheld a provisional attachment order in a benami transaction case involving agricultural land. The appellant claimed he purchased the property for his own benefit and sold it to the beneficial owner's wife, but failed to prove the source of Rs. 30 lakhs or repayment of Rs. 24 lakhs to the beneficial owner. The tribunal found the appellant was a benamidaar as the land remained in his name despite his claims, and his argument about SC land transfer restrictions was rejected. The appeal was dismissed. en-us Wed, 07 May 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774433 The Appellate Tribunal under SAFEMA upheld a provisional attachment order in a benami transaction case involving agricultural land. The appellant claimed he purchased the property for his own benefit and sold it to the beneficial owner's wife, but failed to prove the source of Rs. 30 lakhs or repayment of Rs. 24 lakhs to the beneficial owner. The tribunal found the appellant was a benamidaar as the land remained in his name despite his claims, and his argument about SC land transfer restrictions was rejected. The appeal was dismissed. Case-Laws Benami Property Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774433