https://www.taxtmi.com/caselaws?id=790691 The text addresses the definition of "benami transaction" under Section 2(9)(A) and Section 2(9)(C), the distinction between substantive and procedural provisions, and the prospective or retrospective operation of amendments affecting penal and confiscatory consequences. It notes that provisional attachment under Section 24, in rem forfeiture or confiscation of benami property, Article 20(1) protection against retrospective penal laws, and related concerns on mens rea, manifest arbitrariness, and proportionality in deprivation of property are central themes. A review petition against the earlier Supreme Court order was filed, and the Court found no reason to reconsider that order; the review was dismissed. en-us Thu, 23 Apr 2026 00:00:00 +0530 Wed, 29 Apr 2026 08:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790691 The text addresses the definition of "benami transaction" under Section 2(9)(A) and Section 2(9)(C), the distinction between substantive and procedural provisions, and the prospective or retrospective operation of amendments affecting penal and confiscatory consequences. It notes that provisional attachment under Section 24, in rem forfeiture or confiscation of benami property, Article 20(1) protection against retrospective penal laws, and related concerns on mens rea, manifest arbitrariness, and proportionality in deprivation of property are central themes. A review petition against the earlier Supreme Court order was filed, and the Court found no reason to reconsider that order; the review was dismissed. Case-Laws Benami Property Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790691