https://www.taxtmi.com/caselaws?id=777719 AT dismissed the appeals and upheld the Adjudicating Authority's finding of a benami transaction. The tribunal found respondents failed to show the registered owner paid consideration and that the beneficial owner, not the benamidar, funded and possessed the property. Documentary evidence (agreement to sell, possession, PAN/address anomalies) and witness statements tied the beneficial owner to the purchase; the benamidar lacked means to buy. Denial of cross-examination was held not to vitiate the order given reliance on documents. Appeals were therefore dismissed and the provisional attachment sustained. en-us Tue, 22 Jul 2025 00:00:00 +0530 Thu, 04 Sep 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777719 AT dismissed the appeals and upheld the Adjudicating Authority's finding of a benami transaction. The tribunal found respondents failed to show the registered owner paid consideration and that the beneficial owner, not the benamidar, funded and possessed the property. Documentary evidence (agreement to sell, possession, PAN/address anomalies) and witness statements tied the beneficial owner to the purchase; the benamidar lacked means to buy. Denial of cross-examination was held not to vitiate the order given reliance on documents. Appeals were therefore dismissed and the provisional attachment sustained. Case-Laws Benami Property Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777719