https://www.taxtmi.com/caselaws?id=285945 A domicile of origin continues until a domicile of choice is clearly proved, and the burden of showing abandonment of the former and adoption of the latter is heavy. Documentary evidence indicating an intention to return to India outweighed occasional oral evidence of permanence in England, so the deceased retained his domicile of origin. A foreign judgment is conclusive only for matters directly adjudicated and only if not vitiated by fraud or other Section 13 exceptions; material non-disclosure affecting assumed jurisdiction rendered the English order non-conclusive on domicile. Succession to immovable property is governed by the lex situs, and later sale proceeds do not change that character for conflict-of-laws purposes. en-us Fri, 20 Dec 1963 00:00:00 +0530 Tue, 04 Feb 2020 16:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285945 A domicile of origin continues until a domicile of choice is clearly proved, and the burden of showing abandonment of the former and adoption of the latter is heavy. Documentary evidence indicating an intention to return to India outweighed occasional oral evidence of permanence in England, so the deceased retained his domicile of origin. A foreign judgment is conclusive only for matters directly adjudicated and only if not vitiated by fraud or other Section 13 exceptions; material non-disclosure affecting assumed jurisdiction rendered the English order non-conclusive on domicile. Succession to immovable property is governed by the lex situs, and later sale proceeds do not change that character for conflict-of-laws purposes. Case-Laws Indian Laws Fri, 20 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285945