https://www.taxtmi.com/caselaws?id=199681 Entries in books of account regularly kept in the course of business are relevant under the Evidence Act, but they require independent corroboration to prove insured stock and its quantum. On the facts discussed, day-book, ledger, stock register, vouchers and oral evidence were treated as sufficient to establish pre-fire purchases, and the short gap before the fire supported a presumption of continuity. Claims for third-party stock and gunny bags were rejected for want of proof and because there was no cover for the gunny bags. The interest component was reduced as excessive. en-us Sun, 26 Jul 1998 00:00:00 +0530 Fri, 09 Mar 2018 12:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199681 Entries in books of account regularly kept in the course of business are relevant under the Evidence Act, but they require independent corroboration to prove insured stock and its quantum. On the facts discussed, day-book, ledger, stock register, vouchers and oral evidence were treated as sufficient to establish pre-fire purchases, and the short gap before the fire supported a presumption of continuity. Claims for third-party stock and gunny bags were rejected for want of proof and because there was no cover for the gunny bags. The interest component was reduced as excessive. Case-Laws Indian Laws Sun, 26 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199681