Domicile of choice turns on residence and permanent intent; US domicile excluded Indian taxation of foreign assets.

Domicile of choice is acquired only by residence in a place together with a present intention to make it a permanent home; mere employment-related residence abroad is insufficient to displace the domicile of origin. On the stated facts, the deceased studied and worked in the United States, obtained a green card, applied for US citizenship, and showed an intention to settle there permanently, so later transfers and periodic visits to India did not undo that change. Applying the Indian Succession Act and the estate duty scheme, the deceased was treated as domiciled in the United States, and the foreign assets were not taxable in India on the footing advanced by the revenue.

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Issues: Whether the deceased had acquired a domicile of choice in the United States of America so as to exclude the foreign assets from being treated as taxable on the footing that he remained domiciled in India.

Analysis: Domicile depends on residence coupled with a present intention to make the place a permanent home. Mere residence abroad in the course of employment does not by itself establish a change of domicile, and the presumption is against such change unless cogent evidence shows abandonment of the domicile of origin and acquisition of another domicile. The facts showed that the deceased studied and worked in the United States, obtained a green card, applied for US citizenship, and manifested an intention to settle there permanently; his later transfers and periodic visits to India did not undo the earlier change of domicile. Applying the principles under the Indian Succession Act and the estate duty scheme, the evidence supported the conclusion that the deceased had chosen a domicile in the United States and was not domiciled in India.

Conclusion: The deceased was not domiciled in India and the foreign assets were not taxable on the footing urged by the revenue. The issue was decided against the revenue and in favour of the accountable person.

Ratio Decidendi: Domicile is acquired by residence in a place with a present intention to remain there permanently, and employment-related residence abroad does not by itself amount to a change of domicile unless the evidence establishes abandonment of the domicile of origin and acquisition of a domicile of choice.

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