https://www.taxtmi.com/highlights?id=23362 A decision, it is well settled, is an authority for what it decides and not what can logically be deduced therefrom. The distinction between a dicta and obiter is well known. Obiter dicta is more or less presumably unnecessary to the decision. It may be an expression of a viewpoint or sentiments which has no binding effect. en-us Wed, 17 Jun 2015 14:58:03 +0530 Wed, 17 Jun 2015 14:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=23362 A decision, it is well settled, is an authority for what it decides and not what can logically be deduced therefrom. The distinction between a dicta and obiter is well known. Obiter dicta is more or less presumably unnecessary to the decision. It may be an expression of a viewpoint or sentiments which has no binding effect. Highlights Indian Laws Wed, 17 Jun 2015 14:58:03 +0530 https://www.taxtmi.com/highlights?id=23362