Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Indian Laws - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

A decision, it is well settled, is an authority for what it ...

Indian Laws

June 17, 2015

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.

View Source

 


 

You may also like:

  1. It is well settled in law that a decision of the court is only an authority for what it decides and not what can logically be deduced therefrom. It cannot be quoted for...

  2. If a person pays commission to the non-resident no TDS deduced from the payment - AT

  3. Estimation of income u/s 44AD of the Act - the depreciation allowance should be deducted therefrom - authorities should be guided by the binding circular of the Board - HC

  4. Valuation of goods - old and used self-propelled platform supply vessel Sagar Fortune - The justification offered for invoking rule 12 of Customs Valuation...

  5. Prayer for direction for placing the Settlement Proposal submitted by the Appellant before the CoC for consideration - CoC unanimously decided to reject the proposal...

  6. Rejection of books of accounts - assessee had failed to segregate expenses of the contract business from other nine trucks - there is no presumption in law attaching...

  7. Period of limitation – issuance of SCN or Delivery of SCN - the expression “notice is given” does not logically translate to the conclusion that “notice must be issued...

  8. Addition on account of low Net profit ratio – The onus is upon the Revenue to show that either the books of account maintained by the assessee were incorrect or...

  9. Corporate insolvency process - Power of Board to decide amount is to be paid to the ‘Financial Creditor’ or ‘Operational Creditor’ including the liquidation value - SC...

  10. Territorial Jurisdiction under GST - shifting of the Chief Commissioner’s Office from Shillong to Guwahati does not suffer from arbitrariness - it is a settled law that...

 

Quick Updates:Latest Updates