Commissioner Of Wealth Tax vs W. Doraisamy on 9 January, 1995
In Vishanji D. Futani vs. Mohanlal (1994) 2 LW 289, in our attempt to give the correct meaning to the expression "fixed place of abode" in s. 270 of the Indian Succession Act, we passed through the meaning of "abode", "dwelling", "place of dwelling", "residence", "domicile", etc., in Stroud's Judicial Dictionary, Black's Law Dictionary, some judgments of the Courts in England, the High Courts in India and the judgments of the Supreme Court and noticed the most expressive definition of the word "residence" in Stroud's Judicial Dictionary, volume IV, page 2030 :