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Direct Taxes - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Benami transaction - burden of proof - principle of ...

Direct Taxes

June 22, 2023

Benami transaction - burden of proof - principle of preponderance of probability that although the suit property was purchased in name of Wife but the consideration money was paid or provided by her husband (deceased) - whether the transaction i.e. the purchase of suit property under registered deed of sale by Wife of the deceased is benami transaction? - Dispute raised by the son to claim 1/3 share in the property - HELD No - HC

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