https://www.taxtmi.com/caselaws?id=36865 A domicile of origin is displaced only by clear evidence of residence in another country with an intention to make that country a permanent home. Long, continuous residence in India, family and professional ties there, retirement and settlement in India, continued supervision of a founded institution, execution of a will in India, and the absence of a settled intention to return to the United States supported a finding of Indian domicile of choice. The burden lay on the party asserting displacement of the domicile of origin, and the surrounding facts were sufficient to discharge that burden. On that basis, foreign movable assets situated outside India were excluded from estate duty. en-us Thu, 29 Mar 1979 00:00:00 +0530 Thu, 25 Mar 2010 11:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36865 A domicile of origin is displaced only by clear evidence of residence in another country with an intention to make that country a permanent home. Long, continuous residence in India, family and professional ties there, retirement and settlement in India, continued supervision of a founded institution, execution of a will in India, and the absence of a settled intention to return to the United States supported a finding of Indian domicile of choice. The burden lay on the party asserting displacement of the domicile of origin, and the surrounding facts were sufficient to discharge that burden. On that basis, foreign movable assets situated outside India were excluded from estate duty. Case-Laws Income Tax Thu, 29 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36865