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The Indian business environment has altered radically since 1991 with the changes in the economic policies and introduction of new institutional mechanism.

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G.R. No. 157451 December 16, 2005LETICIA VALMONTE ORTEGA,Petitioner,vs.JOSEFINA C. VALMONTE,Respondent.D E C I S I O NPANGANIBAN,J.:The law favors the probate of a will. Upon those who oppose it rests the burden of showing why it should not be allowed. In the present case, petitioner has failed to discharge this burden satisfactorily. For this reason, the Court cannot attribute any reversible error on the part of the appellate tribunal that allowed the probate of the will.The CaseBefore the Court is a Petition for Review1under Rule 45 of the Rules of Court, seeking to reverse and set aside the December 12, 2002 Decision2and the March 7, 2003 Resolution3of the Court of Appeals (CA) in CA-GR CV No. 44296. The assailed Decision disposed as follows:"WHEREFORE, the appeal isGRANTED, and the Decision appealed from isREVERSEDandSET ASIDE. In its place judgment is rendered approving and allowing probate to the said last will and testament of Placido Valmonte and ordering the issuance of letters testamentary to the petitioner Josefina Valmonte. Let this case be remanded to the courta quofor further and concomitant proceedings."4The assailed Resolution denied petitioners Motion for Reconsideration.The FactsThe facts were summarized in the assailed Decision of the CA, as follows:"x x x: Like so many others before him, Placido toiled and lived for a long time in the United States until he finally reached retirement. In 1980, Placido finally ca

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