https://www.taxtmi.com/caselaws?id=468356 The Benami Transactions (Prohibition) Act, 1988 was treated as retrospective for pending proceedings, but its bar on suits, claims, defences and evidence was not applied mechanically where the pleaded case was that the transaction was sham and the alleged real owner had remained in possession. The discussion also notes that a fiduciary exception could be relevant on the pleaded facts. On amendment of the written statement, additional pleas clarifying the existing defence, including constitutional validity, possession, limitation, trust, part performance and the effect of the 16-5-1975 agreement, were allowed where they expanded the same factual case, while vague, repetitive, or unrelated amendments were refused. en-us Thu, 08 Mar 1990 00:00:00 +0530 Thu, 30 Apr 2026 16:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468356 The Benami Transactions (Prohibition) Act, 1988 was treated as retrospective for pending proceedings, but its bar on suits, claims, defences and evidence was not applied mechanically where the pleaded case was that the transaction was sham and the alleged real owner had remained in possession. The discussion also notes that a fiduciary exception could be relevant on the pleaded facts. On amendment of the written statement, additional pleas clarifying the existing defence, including constitutional validity, possession, limitation, trust, part performance and the effect of the 16-5-1975 agreement, were allowed where they expanded the same factual case, while vague, repetitive, or unrelated amendments were refused. Case-Laws Indian Laws Thu, 08 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468356