https://www.taxtmi.com/caselaws?id=797671 Property purchased by a father in the names of his minor children falls within the child exception under the Prohibition of Benami Properties Act where the 2016 amendments apply retrospectively as declaratory, procedural, curative and machinery provisions. The father-minor child relationship also constitutes a guardian-ward fiduciary relationship under the unamended fiduciary-capacity exception. Consequently, a suit asserting rights in such property is not barred by the Benami law and the plaint is not liable to rejection. en-us Tue, 04 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797671 Property purchased by a father in the names of his minor children falls within the child exception under the Prohibition of Benami Properties Act where the 2016 amendments apply retrospectively as declaratory, procedural, curative and machinery provisions. The father-minor child relationship also constitutes a guardian-ward fiduciary relationship under the unamended fiduciary-capacity exception. Consequently, a suit asserting rights in such property is not barred by the Benami law and the plaint is not liable to rejection. Case-Laws Benami Property Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797671