{"id":5126,"date":"2019-04-23T00:30:41","date_gmt":"2019-04-23T00:30:41","guid":{"rendered":"http:\/\/itatonline.org\/digest\/p-leelavathi-v-v-shankarnarayana-rao-sc-www-itatonline-org\/"},"modified":"2019-06-21T10:39:02","modified_gmt":"2019-06-21T10:39:02","slug":"p-leelavathi-v-v-shankarnarayana-rao-sc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/p-leelavathi-v-v-shankarnarayana-rao-sc-www-itatonline-org\/","title":{"rendered":"P. Leelavathi v. V. Shankarnarayana Rao  ( 2019) 263 Taxman 105\/AIR 2019 SC 1938 (SC), www.itatonline.org"},"content":{"rendered":"<p><strong>In considering whether a particular transaction is benami, six circumstances can be taken as a guide: (1) source from which purchase money came; (2) nature and possession of property, after purchase; (3) motive, if any, for giving transaction a benami colour; (4) position of parties and relationship, if any, between claimant and alleged benamidar; (5) custody of title deeds after sale &amp; (6) conduct of parties in dealing with the property after sale. Mere fact that financial assistance was given is not a determinative factor. Court held that the properties were purchased by the Defendants\u00a0 and the plaintiff has no right to claim \u00bc\u00a0 share in the suit properties .<\/strong><strong>\u00a0 <\/strong>\u00a0(CA.\u00a0NO.\u00a01099\u00a0 of 2008, dt. 09.04.2019)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Benami Transactions (Prohibition of Right to Recover Property ) Ordinance , 1988.<br \/>\nS.2 : Benami transactions \u2013 Right to recover the property &#8211; Financial assistance was given is not a determinative factor \u2013Burden of proving the Benami Transaction lie on the person who alleges \u2013 Failure of plaintiff to establish intention of father to purchase properties for and behalf of family \u2013 Transaction cannot be said to be benami in nature &#8211; Appeal of petitioner is dismissed.<\/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":[1],"tags":[],"class_list":["post-5126","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1kG","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5126","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=5126"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5126\/revisions"}],"predecessor-version":[{"id":5875,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/5126\/revisions\/5875"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=5126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=5126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=5126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}