https://www.taxtmi.com/manuals?id=5652 An obiter dictum is an incidental judicial remark or opinion not necessary to a court's decision and therefore not binding as precedent; it is persuasive only. Distinctions exist between mere obiter (passing observations) and judicial dicta (considered enunciations), with the latter carrying greater persuasive weight. Dicta do not form the law of the case or res judicata, and their precedential force is diminished where contrary authority exists, the court disclaims decision, the statement is recharacterised as dictum, or it conflicts with statute or equitable outcomes. en-us Thu, 24 Oct 2024 13:32:00 +0530 Thu, 19 Jun 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5652 An obiter dictum is an incidental judicial remark or opinion not necessary to a court's decision and therefore not binding as precedent; it is persuasive only. Distinctions exist between mere obiter (passing observations) and judicial dicta (considered enunciations), with the latter carrying greater persuasive weight. Dicta do not form the law of the case or res judicata, and their precedential force is diminished where contrary authority exists, the court disclaims decision, the statement is recharacterised as dictum, or it conflicts with statute or equitable outcomes. Manuals Indian Laws Thu, 24 Oct 2024 13:32:00 +0530 https://www.taxtmi.com/manuals?id=5652