https://www.taxtmi.com/caselaws?id=24352 Domicile of origin continues until a new domicile of choice is clearly acquired, and the burden lies on the person asserting abandonment of the original domicile. Mere long residence abroad is insufficient without a settled intention to make that country the permanent home. The note also explains that exemption for movable property situated outside India depends on the deceased not being domiciled in India at death. On the facts described, continued Indian ties and an ungranted citizenship application did not establish a change of domicile, so the Ceylon movable assets remained includible in the estate duty computation. en-us Fri, 20 Jan 1989 00:00:00 +0530 Tue, 19 Jan 2010 13:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24352 Domicile of origin continues until a new domicile of choice is clearly acquired, and the burden lies on the person asserting abandonment of the original domicile. Mere long residence abroad is insufficient without a settled intention to make that country the permanent home. The note also explains that exemption for movable property situated outside India depends on the deceased not being domiciled in India at death. On the facts described, continued Indian ties and an ungranted citizenship application did not establish a change of domicile, so the Ceylon movable assets remained includible in the estate duty computation. Case-Laws Income Tax Fri, 20 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24352