https://www.taxtmi.com/highlights?id=101644 Benami routing of demonetised cash through RTGS entries was upheld where the appellant could not show any prior business relationship with the linked firms, and its bullion-sale explanation rested only on self-generated bills and records. The Tribunal treated the bill mismatches, overwriting, immediate post-demonetisation timing, and the alleged benamidar's admission of receiving cash for RTGS entries as corroboration of the respondent's case, and sustained provisional attachment. On natural justice, denial of cross-examination did not vitiate the order because no statement of one intermediary was on record, the alleged benamidar was offered cross-examination but did not appear, and no actual prejudice was shown. en-us Mon, 13 Jul 2026 09:18:42 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101644 Benami routing of demonetised cash through RTGS entries was upheld where the appellant could not show any prior business relationship with the linked firms, and its bullion-sale explanation rested only on self-generated bills and records. The Tribunal treated the bill mismatches, overwriting, immediate post-demonetisation timing, and the alleged benamidar's admission of receiving cash for RTGS entries as corroboration of the respondent's case, and sustained provisional attachment. On natural justice, denial of cross-examination did not vitiate the order because no statement of one intermediary was on record, the alleged benamidar was offered cross-examination but did not appear, and no actual prejudice was shown. Highlights Benami Property Mon, 13 Jul 2026 09:18:42 +0530 https://www.taxtmi.com/highlights?id=101644