https://www.taxtmi.com/highlights?id=101902 Property held in a spouse's name is excluded from the statutory definition of a benami transaction, so a plea that the father was the exclusive owner was not barred. The notes explain that the spouse's attestation and acceptance of the father's will, coupled with acceptance of benefits under it, invoked the doctrine of election and prevented an inconsistent ownership claim. Testamentary permission to operate an office until the occupant chose otherwise did not create a life or proprietary interest where the office portion was absolutely bequeathed to others, subject to the spouse's life interest. Permissive occupation could be ended through mandatory injunction to obtain vacant possession. en-us Tue, 21 Jul 2026 08:32:06 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101902 Property held in a spouse's name is excluded from the statutory definition of a benami transaction, so a plea that the father was the exclusive owner was not barred. The notes explain that the spouse's attestation and acceptance of the father's will, coupled with acceptance of benefits under it, invoked the doctrine of election and prevented an inconsistent ownership claim. Testamentary permission to operate an office until the occupant chose otherwise did not create a life or proprietary interest where the office portion was absolutely bequeathed to others, subject to the spouse's life interest. Permissive occupation could be ended through mandatory injunction to obtain vacant possession. Highlights Benami Property Tue, 21 Jul 2026 08:32:06 +0530 https://www.taxtmi.com/highlights?id=101902