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Cases on Benami | Benami Property Act | CA Final New Syllabus Elective Laws by CA Amit Popli
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Benami transaction means; a transaction or an arrangement:-
✦ Where the property is transferred to or held by a person, and consideration for such property has been provided or paid by another person.
✦ The property is held, by a person, for the immediate or future benefit, direct or indirect, of the person who has provided or paid consideration.
✦ Property is held, carried out or made in a fictitious name.
✦ Where the owner of the property is not aware of, or, denies knowledge of such ownership.
✦ Where person providing consideration for the property is not traceable or is fictitious.
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