https://www.taxtmi.com/highlights?id=105188 Will-based claims for property remain benami claims where pleadings allege that the claimant funded acquisition in another's name and the property was held for the claimant's present or future benefit. Such beneficial-owner claims are barred from civil enforcement, and a later Will or proposed re-transfer cannot independently validate restoration of the property. The fiduciary-capacity exception requires a legally recognised property-related fiduciary duty; employment, personal confidence, loyalty, or commercial arrangements alone are insufficient. Courts may reject a plaint at the threshold where its own averments disclose the statutory elements of benami and no legally sustainable exception, while genuine fact-dependent fiduciary disputes..... en-us Mon, 19 Oct 2026 18:51:46 +0530 Mon, 19 Oct 2026 18:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105188 Will-based claims for property remain benami claims where pleadings allege that the claimant funded acquisition in another's name and the property was held for the claimant's present or future benefit. Such beneficial-owner claims are barred from civil enforcement, and a later Will or proposed re-transfer cannot independently validate restoration of the property. The fiduciary-capacity exception requires a legally recognised property-related fiduciary duty; employment, personal confidence, loyalty, or commercial arrangements alone are insufficient. Courts may reject a plaint at the threshold where its own averments disclose the statutory elements of benami and no legally sustainable exception, while genuine fact-dependent fiduciary disputes..... Highlights Benami Property Mon, 19 Oct 2026 18:51:46 +0530 https://www.taxtmi.com/highlights?id=105188