https://www.taxtmi.com/caselaws?id=212727 Whether an Official Liquidator's ledger-based claim was recoverable under Section 446(2)(b) and Rule 9 turned on the adequacy of documentary proof and reconciliation of competing account entries; the court treated the issue as one of evidential sufficiency, requiring independent corroboration where respondent records and oral evidence disputed ledger entries and alleged rejections and credits. Because the claimant relied on an unreconciled statement of account and the witness lacked knowledge of key rejection entries, the claim was not proved and was dismissed in favour of the respondent. en-us Thu, 15 Mar 2012 00:00:00 +0530 Sat, 21 Apr 2012 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212727 Whether an Official Liquidator's ledger-based claim was recoverable under Section 446(2)(b) and Rule 9 turned on the adequacy of documentary proof and reconciliation of competing account entries; the court treated the issue as one of evidential sufficiency, requiring independent corroboration where respondent records and oral evidence disputed ledger entries and alleged rejections and credits. Because the claimant relied on an unreconciled statement of account and the witness lacked knowledge of key rejection entries, the claim was not proved and was dismissed in favour of the respondent. Case-Laws Companies Law Thu, 15 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212727