https://www.taxtmi.com/caselaws?id=177842 Entries in regularly kept books of account are relevant evidence but cannot alone establish liability. Liability may be sustained where the entries are corroborated by independent circumstances, vouchers, chits and oral testimony demonstrating that the recorded transactions were real and honest. The account books were found genuine and regularly maintained, while the opposing denial lacked supporting accounts or convincing rebuttal. No effective cross-examination challenged the general or item-specific evidence, and objections to the mode of proof were not raised at trial. The available corroborative evidence was sufficient to support the debt and uphold the decree. en-us Fri, 01 Nov 1918 00:00:00 +0530 Wed, 20 Jan 2016 14:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177842 Entries in regularly kept books of account are relevant evidence but cannot alone establish liability. Liability may be sustained where the entries are corroborated by independent circumstances, vouchers, chits and oral testimony demonstrating that the recorded transactions were real and honest. The account books were found genuine and regularly maintained, while the opposing denial lacked supporting accounts or convincing rebuttal. No effective cross-examination challenged the general or item-specific evidence, and objections to the mode of proof were not raised at trial. The available corroborative evidence was sufficient to support the debt and uphold the decree. Case-Laws Indian Laws Fri, 01 Nov 1918 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177842