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1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available


2. New: “In Favour Of” filter added in Case Laws.
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<h1>Courts must distinguish between final decisions and supporting opinions when applying legal precedents</h1> A decision represents a court's final judgment or determination after considering facts and applicable law, while an opinion constitutes the reasoning and legal explanations supporting that judgment. The decision is the actual ruling, whereas the opinion expresses the judge's views and rationale behind the decision. Black's Law Dictionary clarifies that these terms are not synonymous - a decision is the court's judgment itself, while an opinion details the reasons and legal principles applied to reach that conclusion. Courts must distinguish between binding precedents and grounds for reconsidering final judgments when departing from established legal principles.