https://www.taxtmi.com/caselaws?id=280126 Entries in books of account are relevant evidence when they relate to the matter in issue, but they are not sufficient by themselves to fasten liability on a defendant under Section 34 of the Indian Evidence Act, 1872. Independent corroborative proof of the underlying transaction or payment is required, and may include vouchers, receipts, bills, or oral testimony from a witness with personal knowledge. The account entries then operate only as supporting material. Entries alone do not establish liability. en-us Mon, 12 Jul 1971 00:00:00 +0530 Mon, 22 Apr 2019 11:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280126 Entries in books of account are relevant evidence when they relate to the matter in issue, but they are not sufficient by themselves to fasten liability on a defendant under Section 34 of the Indian Evidence Act, 1872. Independent corroborative proof of the underlying transaction or payment is required, and may include vouchers, receipts, bills, or oral testimony from a witness with personal knowledge. The account entries then operate only as supporting material. Entries alone do not establish liability. Case-Laws Indian Laws Mon, 12 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280126