https://www.taxtmi.com/acts?id=42043 Entries in books of account, including electronic records, regularly kept in the course of business are relevant when they refer to a matter under inquiry, but such statements shall not alone be sufficient evidence to charge any person with liability; they require additional corroborative evidence. en-us Wed, 27 Dec 2023 10:15:59 +0530 Wed, 27 Dec 2023 10:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=42043 Entries in books of account, including electronic records, regularly kept in the course of business are relevant when they refer to a matter under inquiry, but such statements shall not alone be sufficient evidence to charge any person with liability; they require additional corroborative evidence. Act-Rules Bharatiya Nyaya Wed, 27 Dec 2023 10:15:59 +0530 https://www.taxtmi.com/acts?id=42043