Books of account entries are relevant business evidence but require independent proof before liability may be imposed. Section 34 of the Indian Evidence Act, 1872 recognises entries in regularly maintained physical or electronic books of account as relevant evidence ... Summary
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Books of account entries are relevant business evidence but require independent proof before liability may be imposed.
Section 34 of the Indian Evidence Act, 1872 recognises entries in regularly maintained physical or electronic books of account as relevant evidence concerning matters under judicial inquiry. However, account-book entries cannot alone establish liability. Where an entry records that a person owes a debt, it remains relevant but must be supported by other evidence before the debt or liability can be proved.
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