https://www.taxtmi.com/caselaws?id=365266 Certified bank account entries made in the ordinary course of business were treated as prima facie evidence and, when supported by surrounding circumstances, could rebut a depositor's claim on a preponderance of probabilities. The alleged cash deposit was not proved, as the plaintiff withheld the best available evidence and an adverse inference was drawn from the delay and lack of corroboration. The limitation plea was not entertained in appeal because it had not been raised below and depended on mixed questions of fact and law. On that evidentiary basis, the decree under review was set aside and the claim failed on the merits. en-us Thu, 02 Aug 2018 00:00:00 +0530 Tue, 14 Aug 2018 07:43:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365266 Certified bank account entries made in the ordinary course of business were treated as prima facie evidence and, when supported by surrounding circumstances, could rebut a depositor's claim on a preponderance of probabilities. The alleged cash deposit was not proved, as the plaintiff withheld the best available evidence and an adverse inference was drawn from the delay and lack of corroboration. The limitation plea was not entertained in appeal because it had not been raised below and depended on mixed questions of fact and law. On that evidentiary basis, the decree under review was set aside and the claim failed on the merits. Case-Laws Indian Laws Thu, 02 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365266