https://www.taxtmi.com/caselaws?id=802381 Benami determinations examine the transaction and the relationship between property and its alleged beneficial owner, including fund flows, accommodation entries, invoices and evidence of delivery. Natural justice requires an opportunity to know and rebut relied-upon material, but does not confer an automatic right to cross-examine every witness. Income-tax assessment and benami identification serve different statutory purposes. Benami legislation has overriding effect, and an income-tax finding that a transaction is genuine does not by itself prevent a separate benami determination. en-us Tue, 03 Nov 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802381 Benami determinations examine the transaction and the relationship between property and its alleged beneficial owner, including fund flows, accommodation entries, invoices and evidence of delivery. Natural justice requires an opportunity to know and rebut relied-upon material, but does not confer an automatic right to cross-examine every witness. Income-tax assessment and benami identification serve different statutory purposes. Benami legislation has overriding effect, and an income-tax finding that a transaction is genuine does not by itself prevent a separate benami determination. Case-Laws Benami Property Tue, 03 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802381