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    <title>2015 (10) TMI 2780 - Supreme Court</title>
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    <description>Ownership in a benami purchase depends on the purchaser&#039;s real intention, assessed from the source of funds, possession, management, public records, the parties&#039; relationship, and the surrounding circumstances; on the stated evidence, the property was treated as belonging to Moni Debi rather than Jagannath Joshi. A plea of adoption must be proved by clear, reliable, and convincing evidence, with caution applied to post-dispute testimony and other suspicious material; the evidence described was insufficient to establish that Sitaram Joshi was the legally adopted son of Jagannath Joshi and Moni Debi. The High Court&#039;s findings were therefore left undisturbed.</description>
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    <pubDate>Fri, 09 Oct 2015 00:00:00 +0530</pubDate>
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      <title>2015 (10) TMI 2780 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=286801</link>
      <description>Ownership in a benami purchase depends on the purchaser&#039;s real intention, assessed from the source of funds, possession, management, public records, the parties&#039; relationship, and the surrounding circumstances; on the stated evidence, the property was treated as belonging to Moni Debi rather than Jagannath Joshi. A plea of adoption must be proved by clear, reliable, and convincing evidence, with caution applied to post-dispute testimony and other suspicious material; the evidence described was insufficient to establish that Sitaram Joshi was the legally adopted son of Jagannath Joshi and Moni Debi. The High Court&#039;s findings were therefore left undisturbed.</description>
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      <pubDate>Fri, 09 Oct 2015 00:00:00 +0530</pubDate>
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