https://www.taxtmi.com/caselaws?id=35742 Foreign movable property is excluded from estate duty unless the deceased was domiciled in India at death. Domicile, as incorporated through the Indian Succession Act, depends on domicile of origin, acquisition of a domicile of choice by fixed habitation plus clear intention to settle permanently, and continuation of the existing domicile until a new one is acquired. On the facts, the deceased had a foreign domicile of origin, her husband had not acquired an Indian domicile of choice, and her own residence in India and permit declaration did not prove an intention to make India her permanent home. The property was therefore not includible in the estate. en-us Tue, 09 Sep 1980 00:00:00 +0530 Tue, 16 Mar 2010 13:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35742 Foreign movable property is excluded from estate duty unless the deceased was domiciled in India at death. Domicile, as incorporated through the Indian Succession Act, depends on domicile of origin, acquisition of a domicile of choice by fixed habitation plus clear intention to settle permanently, and continuation of the existing domicile until a new one is acquired. On the facts, the deceased had a foreign domicile of origin, her husband had not acquired an Indian domicile of choice, and her own residence in India and permit declaration did not prove an intention to make India her permanent home. The property was therefore not includible in the estate. Case-Laws Income Tax Tue, 09 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35742