Benami transactions Archives

Domestic Events & Collaborations ICC India Conferences

How can digital assets be traced, frozen and recovered?: Experts discuss key challenges & legal remedies at the ICC India Arbitration Conference 2026

At the ICC India Arbitration Conference 2026, a panel discussion titled “The Road Less Travelled: Asset Recovery in Arbitration Amid the Age of Digital Assets”, delves into identification of the beneficial owner, tracing of cryptocurrency across wallets and jurisdictions, securing timely disclosure, obtaining effective freezing orders, navigation of parallel legal proceeding, and more.

Cases Reported ITR & GSTR Cases

Cases Reported in ITR | Latest Cases on Income Tax Laws

Explore the latest cases reported in SCC’s Income Tax Reports (ITR) Volume on Appeal, Refund, Assessment, Revision, Business expenditure, Recovery of Tax, Revision, Capital or Revenue receipt, Search and Seizure, Benami Transactions and much more.

Case Briefs Supreme Court

For recovery alleging debtors of benami companies of notified person, onus of proof lies on Custodian: Supreme Court

“It is only after the Custodian discharged this primary burden and established the existence of the debt, then by virtue of Section 102 of the Evidence Act, perhaps, the onus could be shifted on to the appellants to rebut the same.”