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Narayanan and ors. Vs. Gangadharan

Court : Kerala

Subject : Property

Acts : Trusts Act, 1882 - Sections 82

Reported in : AIR1988Ker324; [1989]180ITR491(Ker)

its judgment. '4. It is next contended by the learned counsel, relying on Section 82 of the Indian Trusts Act, 1882, that Arthanatha intended to provide the consideration for the benefit of his wife and that therefore the property

A. Rangaswami Pillai Vs. A. Subramania Pillai and ors.

Court : Chennai

Subject : FamilyProperty

Acts : Evidence Act, 1872 - Sections 32(7) and 114; Trusts Act, 1882 - Sections 82; Succession Act, 1925 - Sections 63

Reported in : AIR1975Mad141

second wives. 4. It is next contended by the learned counsel, relying on Section 82 of the Indian Trusts Act, 1882, that Arthanatha intended to provide the consideration for the benefit of his wife and that therefore the property

Controller of Estate Duty Vs. Smt. S.M. Muthukaruppi Achi

Court : Chennai

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 5 and 10; Transfer of Property Act, 1882 - Sections 41; Indian Trusts Act, 1882 - Sections 82

Reported in : [1977]109ITR345(Mad)

we may refer to two statutory provisions relating to 'benami transactions '.14. Under Section 82 of the Indian Trusts Act, 1882, the benamidar shall hold the property for the benefit of the person paying the consideration unless the person

Soundararajan and Co. Pvt. Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Subject : Direct Taxation

Acts : Indian Trusts Act, 1882 - Sections 82, 88 and 94; Income Tax Act, 1961 - Sections 2(47) and 45

Reported in : [1999]240ITR150(Mad)

of the abovesaid conclusion, reliance placed by learned counsel for the assessee on section 88 of the Indian Trusts Act, 1882, with regard to the advantage gained in a fiduciary character or on Section 94 of the said Act … order of the Commissioner of Income-tax (Appeals) and further held that the reference made by the assessee to Section 82 of the Indian Trusts Act will have no application and, therefore, the assessee is liable to pay tax

Ganga Baksh and ors. Vs. Rudar Singh

Court : Allahabad

Subject : Trusts and Societies

Reported in : (1900)ILR22All434

be the puchasers of the property. Reliance is placed upon the provisions of Section 88 of the Indian Trusts Act, 1882. That section contemplates the case of a person clothed with a fiduciary character, who by availing himself of … If the plaintiff's allegation be true that the money with which the purchase was made was their money, Section 82 would have applied hut for the proviso appended to that section. That proviso saves the operation of Section

Gopal L. Raheja of Mumbai, Indian Inhabitant and Vs. Vijay B. Raheja o ...

Court : Mumbai

Subject : Company

Acts : Benami Transactions (Prohibition) Act, 1988 - Sections 4, 4(1), 4(3) and 7; Trusts Act, 1882 - Sections 82, 88 and 94; Specific Relief Act; Transfer of Property Act; Code of Civil Procedure (CPC) , 1908 - Order 39, Rule 2

Reported in : 2007(4)BomCR288

that the property is held in trust. The law having been codified in the form of the Indian Trusts Act, 1882, Section 88 would be attracted only if a fiduciary duty is owed. In the present case parties entered into … trust is a synonym of a beneficiary . The said principle is not confined to the ingredients of Section 82 of the Trusts Act. It also covers cases falling under Section 88 thereof. Thus if it be held

G.E. Peter Paul and Others Vs. T. Chandramouli and Others

Court : Andhra Pradesh

Subject : Property

Acts : Benami Transactions (Prohibition) Act, 1988 - Sections 3(1), 81, 82 and 84; Code of Civil Procedure (CPC), 1908 - Order 41, Rule 27; Indian Trusts Act, 1882 - Sections 82

Reported in : 1999(6)ALD207

latter case. The principle underlying the former case is also statutorily recognised in Section 82 of the Indian Trusts Act, 1882.'Now in the instant case we are concerned with the former category. As can be seen from the

S. Satjit Singh and Sons Vs. Union of India and ors.

Court : Delhi

Subject : Property

Acts : Transfer of Property Act, 1882 - Sections 6; Trust Act, 1882 - Sections 82

Reported in : 1995IVAD(Delhi)646; 1995(35)DRJ444

was permissible under the provisions of different Acts. To illustrate the said point S. 82 of the Indian Trusts Act provided as under: 'WHERE property is transferred to one person for a consideration paid or provided by another … The order dated February 12,1974 passed by respondents Nos. 1 & 2 is hereby quashed. Transfer of Property Act, 1882 - Section 6--Transfer--Declaration by the benamidar by way of an instrument declaring that he happened to be an

Ganesa Naicken Vs. Arumugha Naicken

Court : Chennai

Subject : ContractProperty

Acts : Trusts Act, 1882 - Sections 82; Contract Act, 1872 - Sections 23

Reported in : AIR1954Mad811; (1954)IIMLJ35

concerned, he is a mere trustee for him ......."The principle underlying benami transactions is embodied in Section 82, Trusts Act. Now, obviously, In this case, there is no scope for the application of this doctrine. The grant on … judgment. There will be no order as to costs in both the appeals. Indian Trusts Act (II of 1882), Section 82--Doctrine of benami-- Free darkhast grant of house-site by Government to B-- Suit by A against B for

P. Narayana Menon Vs. P. Bhageerathi Amma

Court : Kerala

Subject : Property

Acts : Trusts Act, 1882 - Sections 82; Evidence Act, 1872 - Sections 101 to 104

Reported in : AIR1985Ker14

can never he used to rebut the presumption of a resulting trust under Section 82 of the Indian Trusts Act. In our opinion, section 82 of the Indian Trusts Act, when considered carefully, says no more than, that … order as to costs. Property - gift - Sections 101 to 104 of Evidence Act, 1872 and Trust Act, 1882 - dispute regarding gift of money lying in savings account of defendant - defendant claimed such amount gifted