https://www.taxtmi.com/caselaws?id=25848 The court allowed the plaintiff's revision petition, setting aside the lower court's order and shifting the burden of proof back to the defendants. It emphasized that the defendants must prove the validity of the adoptions and wills they relied on to claim a share of the deceased individual's property. The ruling clarified that the burden of proof lies with the party making the claim in cases involving tax disputes and property claims based on adoptions and wills. en-us Fri, 23 Jan 1987 00:00:00 +0530 Mon, 01 Feb 2010 12:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25848 The court allowed the plaintiff's revision petition, setting aside the lower court's order and shifting the burden of proof back to the defendants. It emphasized that the defendants must prove the validity of the adoptions and wills they relied on to claim a share of the deceased individual's property. The ruling clarified that the burden of proof lies with the party making the claim in cases involving tax disputes and property claims based on adoptions and wills. Case-Laws Income Tax Fri, 23 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25848