https://www.taxtmi.com/caselaws?id=792815 Property purchased in another's name was treated as benami where the record showed no disclosed independent source for the named purchaser, the parties' statements indicated use of the beneficial owner's funds, and the money trail linked the land acquisition to later purchase of a vehicle. On those facts, the transaction fell within the benami definition under the Prohibition of Benami Property Transaction Act. The challenge to confirmation of provisional attachment also failed because the same material supported the Adjudicating Authority's findings and no credible explanation for the source of funds was offered. The impugned order was sustained. en-us Tue, 12 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792815 Property purchased in another's name was treated as benami where the record showed no disclosed independent source for the named purchaser, the parties' statements indicated use of the beneficial owner's funds, and the money trail linked the land acquisition to later purchase of a vehicle. On those facts, the transaction fell within the benami definition under the Prohibition of Benami Property Transaction Act. The challenge to confirmation of provisional attachment also failed because the same material supported the Adjudicating Authority's findings and no credible explanation for the source of funds was offered. The impugned order was sustained. Case-Laws Benami Property Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792815