https://www.taxtmi.com/caselaws?id=787145 A benami arrangement is established where the beneficial owner supplies the real consideration through a structured financing device, the ostensible purchaser lacks independent means to buy, and the money trail shows title being placed in a benamidar to bypass the legal position. Unsupported allegations that statements were recorded under threat or coercion do not invalidate inquiry material where no evidence of compulsion or enmity is shown. Separate FIR or money-lending allegations do not displace an independent benami inquiry. On these facts, the Tribunal upheld the benami finding and sustained the provisional attachment. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787145 A benami arrangement is established where the beneficial owner supplies the real consideration through a structured financing device, the ostensible purchaser lacks independent means to buy, and the money trail shows title being placed in a benamidar to bypass the legal position. Unsupported allegations that statements were recorded under threat or coercion do not invalidate inquiry material where no evidence of compulsion or enmity is shown. Separate FIR or money-lending allegations do not displace an independent benami inquiry. On these facts, the Tribunal upheld the benami finding and sustained the provisional attachment. Case-Laws Benami Property Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787145