https://www.taxtmi.com/article/detailed?id=6733 Entries in books of account, when regularly kept, serve as primary evidence of recorded liabilities but are not alone conclusive for claimed receivables; public or official records made in discharge of duty attract a presumption of genuineness. Documents must generally be proved by primary evidence, with specified exceptions for secondary evidence (certified copies, mechanical reproductions) under defined conditions. Oral evidence is limited to non documentary facts and must be direct; expert opinions may be admitted by treatise where direct testimony is impracticable. en-us Tue, 08 Mar 2016 11:05:12 +0530 Tue, 08 Mar 2016 11:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6733 Entries in books of account, when regularly kept, serve as primary evidence of recorded liabilities but are not alone conclusive for claimed receivables; public or official records made in discharge of duty attract a presumption of genuineness. Documents must generally be proved by primary evidence, with specified exceptions for secondary evidence (certified copies, mechanical reproductions) under defined conditions. Oral evidence is limited to non documentary facts and must be direct; expert opinions may be admitted by treatise where direct testimony is impracticable. Articles Other Topics Tue, 08 Mar 2016 11:05:12 +0530 https://www.taxtmi.com/article/detailed?id=6733