https://www.taxtmi.com/highlights?id=105645 Benami status of agricultural land transactions was established through evidence that the ostensible holder lacked financial capacity, bank records did not support funding for the purchases or later transfers, and an initial sworn statement identified the beneficial owners. Subsequent transfers to family members of the beneficial owners and an unexplained reduction in stated consideration corroborated that statement; an unsupported retraction did not displace it. Restrictions on transfer of Scheduled Caste land to persons of other categories formed part of the surrounding circumstances. The properties remained subject to confirmed provisional attachment, and the challenges failed. en-us Sat, 31 Oct 2026 08:32:14 +0530 Sat, 31 Oct 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105645 Benami status of agricultural land transactions was established through evidence that the ostensible holder lacked financial capacity, bank records did not support funding for the purchases or later transfers, and an initial sworn statement identified the beneficial owners. Subsequent transfers to family members of the beneficial owners and an unexplained reduction in stated consideration corroborated that statement; an unsupported retraction did not displace it. Restrictions on transfer of Scheduled Caste land to persons of other categories formed part of the surrounding circumstances. The properties remained subject to confirmed provisional attachment, and the challenges failed. Highlights Benami Property Sat, 31 Oct 2026 08:32:14 +0530 https://www.taxtmi.com/highlights?id=105645