https://www.taxtmi.com/caselaws?id=786602 Properties standing in the name of one person were treated as benami where the consideration was shown to have come from another, the bank trail reflected fund movement from the alleged beneficial owner, and the benamidar had no independent means to acquire the lands. The claimed fiduciary-capacity exception under the benami law was rejected because the relationship was only that of employee and labourer, with no trustee-like or agent-like legal basis, no power of attorney, and no clear recital that the purchase was for the beneficial owner. The tribunal held that a broad reading of fiduciary capacity cannot defeat the statute, especially where the arrangement was used to bypass restrictions on transfer of tribal land. en-us Thu, 05 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786602 Properties standing in the name of one person were treated as benami where the consideration was shown to have come from another, the bank trail reflected fund movement from the alleged beneficial owner, and the benamidar had no independent means to acquire the lands. The claimed fiduciary-capacity exception under the benami law was rejected because the relationship was only that of employee and labourer, with no trustee-like or agent-like legal basis, no power of attorney, and no clear recital that the purchase was for the beneficial owner. The tribunal held that a broad reading of fiduciary capacity cannot defeat the statute, especially where the arrangement was used to bypass restrictions on transfer of tribal land. Case-Laws Benami Property Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786602