https://www.taxtmi.com/caselaws?id=24352 Domicile of origin continues until clear evidence establishes both abandonment of that domicile and a settled intention to reside permanently elsewhere. Long residence in Ceylon, an ungranted citizenship application, and overseas movable assets did not establish a domicile of choice where the deceased retained property, visits, family and marital ties, and testamentary connections in India. The deceased therefore remained domiciled in India at death. As exclusion of movable property outside India from estate-duty valuation depended on non-domicile in India, the Ceylon movable assets were included in the principal value of the estate, with no exemption available. 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 clear evidence establishes both abandonment of that domicile and a settled intention to reside permanently elsewhere. Long residence in Ceylon, an ungranted citizenship application, and overseas movable assets did not establish a domicile of choice where the deceased retained property, visits, family and marital ties, and testamentary connections in India. The deceased therefore remained domiciled in India at death. As exclusion of movable property outside India from estate-duty valuation depended on non-domicile in India, the Ceylon movable assets were included in the principal value of the estate, with no exemption available. Case-Laws Income Tax Fri, 20 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24352