https://www.taxtmi.com/caselaws?id=16638 A claimed domicile of choice must be proved by clear evidence of an intention to make a permanent home, assessed from the whole factual matrix. On the facts, the private letter and surrounding circumstances did not establish that the deceased had abandoned the domicile of origin in favour of Bahrain, so the domicile claim failed. Because the factual claim itself was not made out, the court found it unnecessary to disturb the Tribunal's treatment of the interaction between the Estate Duty Act and the Indian Succession Act in relation to domicile, and the Revenue's position was sustained. en-us Thu, 24 Oct 1996 00:00:00 +0530 Wed, 09 Sep 2009 11:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16638 A claimed domicile of choice must be proved by clear evidence of an intention to make a permanent home, assessed from the whole factual matrix. On the facts, the private letter and surrounding circumstances did not establish that the deceased had abandoned the domicile of origin in favour of Bahrain, so the domicile claim failed. Because the factual claim itself was not made out, the court found it unnecessary to disturb the Tribunal's treatment of the interaction between the Estate Duty Act and the Indian Succession Act in relation to domicile, and the Revenue's position was sustained. Case-Laws Income Tax Thu, 24 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16638