https://www.taxtmi.com/caselaws?id=787026 Whether seized jewellery constituted benami property turned on evidential verification: inspection against invoices, hallmarks and seller records identified only four items traceable to the seller while the remainder were held to be personal and not identifiable in seller records; invoices and photographs produced by the appellant were acknowledged and a disclosed beneficial interest had been declared under an amnesty scheme. Applying documentary corroboration and identification principles, the Initiating Officer's material was held insufficient to sustain provisional attachment, resulting in setting aside the attachment and allowing the appeal. en-us Thu, 12 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787026 Whether seized jewellery constituted benami property turned on evidential verification: inspection against invoices, hallmarks and seller records identified only four items traceable to the seller while the remainder were held to be personal and not identifiable in seller records; invoices and photographs produced by the appellant were acknowledged and a disclosed beneficial interest had been declared under an amnesty scheme. Applying documentary corroboration and identification principles, the Initiating Officer's material was held insufficient to sustain provisional attachment, resulting in setting aside the attachment and allowing the appeal. Case-Laws Benami Property Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787026