https://www.taxtmi.com/caselaws?id=62544 Foreign judgments directly deciding domicile between the same parties may be conclusive unless a recognised exception such as lack of jurisdiction, fraud or breach of natural justice is shown; domicile of choice depends on residence plus an intention of permanent or indefinite residence. Where a deceased's property has been compulsorily acquired, valuation for estate duty follows the compensation entitlement arising from the acquisition, not an earlier approved valuer's estimate. Exemption under section 33(1)(n) of the Estate Duty Act is available only if the house or part claimed was exclusively used by the deceased for residence and the statutory conditions are proved. en-us Thu, 31 Mar 1994 00:00:00 +0530 Thu, 20 Jan 2011 13:17:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62544 Foreign judgments directly deciding domicile between the same parties may be conclusive unless a recognised exception such as lack of jurisdiction, fraud or breach of natural justice is shown; domicile of choice depends on residence plus an intention of permanent or indefinite residence. Where a deceased's property has been compulsorily acquired, valuation for estate duty follows the compensation entitlement arising from the acquisition, not an earlier approved valuer's estimate. Exemption under section 33(1)(n) of the Estate Duty Act is available only if the house or part claimed was exclusively used by the deceased for residence and the statutory conditions are proved. Case-Laws Income Tax Thu, 31 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62544