https://www.taxtmi.com/caselaws?id=177842 Entries in regularly kept books of account are relevant, but they do not by themselves fasten liability under the Evidence Act. The article states that the plaintiff's books were found genuine and regularly maintained, and the account entries were supported by vouchers, chits, independent circumstances, and oral testimony on specific transactions. The defendant's denial was not backed by accounts or convincing rebuttal, and no effective cross-examination challenge was made to the plaintiff's evidence. On that factual basis, the transactions were treated as real and honest, sufficient corroboration existed beyond the book entries, and the decree in the plaintiff's favour was upheld. 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, but they do not by themselves fasten liability under the Evidence Act. The article states that the plaintiff's books were found genuine and regularly maintained, and the account entries were supported by vouchers, chits, independent circumstances, and oral testimony on specific transactions. The defendant's denial was not backed by accounts or convincing rebuttal, and no effective cross-examination challenge was made to the plaintiff's evidence. On that factual basis, the transactions were treated as real and honest, sufficient corroboration existed beyond the book entries, and the decree in the plaintiff's favour was upheld. Case-Laws Indian Laws Fri, 01 Nov 1918 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177842