https://www.taxtmi.com/manuals?id=5682 The binding legal rule is the ratio decidendi - the principle found by reading a judgment in light of the questions actually before the court; observations unnecessary to the decision are obiter dictum, non-binding though persuasive. Courts should not treat isolated phrases, factual findings, or concessions as binding law, and subordinate courts must follow principles declared by the apex court on points properly decided. en-us Mon, 28 Oct 2024 16:59:00 +0530 Thu, 19 Jun 2025 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5682 The binding legal rule is the ratio decidendi - the principle found by reading a judgment in light of the questions actually before the court; observations unnecessary to the decision are obiter dictum, non-binding though persuasive. Courts should not treat isolated phrases, factual findings, or concessions as binding law, and subordinate courts must follow principles declared by the apex court on points properly decided. Manuals Indian Laws Mon, 28 Oct 2024 16:59:00 +0530 https://www.taxtmi.com/manuals?id=5682