https://www.taxtmi.com/caselaws?id=16670 Domicile for estate duty purposes depends on a settled intention to make a permanent home, assessed from the totality of conduct and surrounding circumstances rather than a bare statement of intention. The court treated the deceased's letters to the Reserve Bank of India seeking reconversion of foreign exchange, together with his efforts to obtain employment in the USA, as evidence that he had not finally decided to settle in India. On that material, the earlier view that he had acquired an Indian domicile could not stand, and the deceased was held to have remained domiciled in America, excluding the foreign movable property from Indian estate duty exposure. en-us Thu, 30 Apr 1998 00:00:00 +0530 Wed, 09 Sep 2009 12:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16670 Domicile for estate duty purposes depends on a settled intention to make a permanent home, assessed from the totality of conduct and surrounding circumstances rather than a bare statement of intention. The court treated the deceased's letters to the Reserve Bank of India seeking reconversion of foreign exchange, together with his efforts to obtain employment in the USA, as evidence that he had not finally decided to settle in India. On that material, the earlier view that he had acquired an Indian domicile could not stand, and the deceased was held to have remained domiciled in America, excluding the foreign movable property from Indian estate duty exposure. Case-Laws Income Tax Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16670