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1989 (3) TMI 156 - AT - Income TaxExtract: .......e of domicile. Thus both factum and animus must be co-existent. The intention must be a present intention to reside for ever in the country. In the case of the deceased, there cannot be two opinions that his intention to reside in the United States of America was there and we will leave it at that. The impugned order stands upheld. The appeal fails
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