https://www.taxtmi.com/acts?id=42042 Prior testimony given in a judicial proceeding or before an authorized person is relevant in a later or subsequent judicial proceeding when the witness is unavailable by death, absence, incapacity, or being kept away, or cannot be produced without unreasonable delay or expense; provided the prior proceeding involved the same parties or their representatives in interest, the adverse party had the opportunity and right to cross-examine, and the issues are substantially the same. A criminal trial or inquiry counts as a proceeding between prosecutor and accused. en-us Wed, 27 Dec 2023 10:06:55 +0530 Wed, 27 Dec 2023 10:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=42042 Prior testimony given in a judicial proceeding or before an authorized person is relevant in a later or subsequent judicial proceeding when the witness is unavailable by death, absence, incapacity, or being kept away, or cannot be produced without unreasonable delay or expense; provided the prior proceeding involved the same parties or their representatives in interest, the adverse party had the opportunity and right to cross-examine, and the issues are substantially the same. A criminal trial or inquiry counts as a proceeding between prosecutor and accused. Act-Rules Bharatiya Nyaya Wed, 27 Dec 2023 10:06:55 +0530 https://www.taxtmi.com/acts?id=42042