https://www.taxtmi.com/caselaws?id=468034 A benami allegation under the Prohibition of Benami Property Transactions Act, 1988 failed because the documentary record supported a genuine transfer: original booking, agreement to sell, GPA, later payments from the transferee's own funds, and builder endorsement in her favour. The transaction was also assessed against the section 53A part-performance exception under the Transfer of Property Act, 1882. The initiating authority had to prove benami character by cogent evidence, and suspicion could not substitute for proof. On the facts, the statutory ingredients were not established, the burden was not discharged, and the property was treated as outside the Act's mischief. en-us Fri, 21 Jun 2019 00:00:00 +0530 Tue, 14 Apr 2026 14:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468034 A benami allegation under the Prohibition of Benami Property Transactions Act, 1988 failed because the documentary record supported a genuine transfer: original booking, agreement to sell, GPA, later payments from the transferee's own funds, and builder endorsement in her favour. The transaction was also assessed against the section 53A part-performance exception under the Transfer of Property Act, 1882. The initiating authority had to prove benami character by cogent evidence, and suspicion could not substitute for proof. On the facts, the statutory ingredients were not established, the burden was not discharged, and the property was treated as outside the Act's mischief. Case-Laws FEMA Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468034