https://www.taxtmi.com/caselaws?id=58600 Domicile of choice is acquired only by residence in a place together with a present intention to make it a permanent home; mere employment-related residence abroad is insufficient to displace the domicile of origin. On the stated facts, the deceased studied and worked in the United States, obtained a green card, applied for US citizenship, and showed an intention to settle there permanently, so later transfers and periodic visits to India did not undo that change. Applying the Indian Succession Act and the estate duty scheme, the deceased was treated as domiciled in the United States, and the foreign assets were not taxable in India on the footing advanced by the revenue. en-us Fri, 03 Mar 1989 00:00:00 +0530 Wed, 01 Feb 2012 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58600 Domicile of choice is acquired only by residence in a place together with a present intention to make it a permanent home; mere employment-related residence abroad is insufficient to displace the domicile of origin. On the stated facts, the deceased studied and worked in the United States, obtained a green card, applied for US citizenship, and showed an intention to settle there permanently, so later transfers and periodic visits to India did not undo that change. Applying the Indian Succession Act and the estate duty scheme, the deceased was treated as domiciled in the United States, and the foreign assets were not taxable in India on the footing advanced by the revenue. Case-Laws Income Tax Fri, 03 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58600