https://www.taxtmi.com/caselaws?id=22819 Domicile of origin continues unless a fixed and settled intention to abandon it and make another country the permanent home is clearly established. Mere residence abroad, business links, foreign citizenship, passport status, or a recital in a will is not conclusive without evidence of animus manendi. Applying that test, the deceased's stays in Malaya were treated as business-related, while ancestral property, family residence, Indian ties, and final return to India showed no severance of the Indian domicile. The burden of proving supersession of the domicile of origin lay on the party asserting it, and that burden was not discharged. en-us Fri, 26 Oct 1990 00:00:00 +0530 Mon, 14 Dec 2009 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22819 Domicile of origin continues unless a fixed and settled intention to abandon it and make another country the permanent home is clearly established. Mere residence abroad, business links, foreign citizenship, passport status, or a recital in a will is not conclusive without evidence of animus manendi. Applying that test, the deceased's stays in Malaya were treated as business-related, while ancestral property, family residence, Indian ties, and final return to India showed no severance of the Indian domicile. The burden of proving supersession of the domicile of origin lay on the party asserting it, and that burden was not discharged. Case-Laws Income Tax Fri, 26 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22819