If you are impartial, you are not in the fight, so you can give a fair opinion or fair advice. You do not take a side. Judges, referees, and good journalists are supposed to be impartial: they look at the facts and treat both people, both teams, or both stories the same. It is a praising, rather formal word. It does not mean you feel nothing — you can care a lot and still be impartial — it means your feelings do not push you to help one side. Neutral is close, but not quite the same. Neutral can just mean “not in this fight.” Impartial stresses fairness: you are in a position to judge, and you do it evenly. A parent who always backs one child is not impartial. A teacher who marks every paper by the same rules is. You can be impartial about a dispute even when you know both people; the point is that you do not let that push the result.