You may like to read an article written by Mr. Rajat Jain titled “Evolution of Concept on Benami Transaction in India”, which has been published by Taxmann on its website. You can access the article on the following link https://www.taxmann.com//topstories/105010000000014595/evolution-of-concept-of-benami-transaction-in-india-a-brief-analysis.aspx    

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