{"id":28089,"date":"2022-07-05T14:23:47","date_gmt":"2022-07-05T08:53:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ambethraj-v-gowthaman-2022-285-taxman-159-mad-hc\/"},"modified":"2022-07-05T14:23:47","modified_gmt":"2022-07-05T08:53:47","slug":"ambethraj-v-gowthaman-2022-285-taxman-159-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ambethraj-v-gowthaman-2022-285-taxman-159-mad-hc\/","title":{"rendered":"Ambethraj v. Gowthaman (2022) 285 Taxman 159 (Mad.)(HC)"},"content":{"rendered":"<p>Plaintiff claimed share properties standing in his mother&#8217;s name as purchased by his deceased father in his mother&#8217;s name and that his mother was only benamidar.\u00a0 Court held that in view of Prohibition of Benami Property Transaction Prohibition Act, 1988 plea was not available since section 3 thereof casts presumption that any property purchased in name of one&#8217;s wife is presumed to be for her benefit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 3(2)(a) : Prohibition of benami transactions-Son cannot claim share in property allegedly purchased by his deceased father benami in his mother&#8217;s name as section 3(2)(a) of Benami Act presumes that any property purchased in name of one&#8217;s wife is for her benefit.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-28089","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7j3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28089","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=28089"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28089\/revisions"}],"predecessor-version":[{"id":28090,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/28089\/revisions\/28090"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=28089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=28089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=28089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}