https://www.taxtmi.com/caselaws?id=58948 The Tribunal dismissed the revenue's appeal, ruling that the deceased was not the actual owner of Flat No. 85, and his wife was not a benamidar. Therefore, the value of the flat and the outstanding rent were not included in the deceased's estate. The Tribunal emphasized the lack of concrete evidence to support the revenue's claims and held that the burden of proving a benami transaction lies with the party alleging it. The judges concluded that the department had not succeeded in proving the property was benami, resulting in the exclusion of the property and rent from the deceased's estate. en-us Sat, 31 Oct 1981 00:00:00 +0530 Thu, 23 Dec 2010 12:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58948 The Tribunal dismissed the revenue's appeal, ruling that the deceased was not the actual owner of Flat No. 85, and his wife was not a benamidar. Therefore, the value of the flat and the outstanding rent were not included in the deceased's estate. The Tribunal emphasized the lack of concrete evidence to support the revenue's claims and held that the burden of proving a benami transaction lies with the party alleging it. The judges concluded that the department had not succeeded in proving the property was benami, resulting in the exclusion of the property and rent from the deceased's estate. Case-Laws Income Tax Sat, 31 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58948