https://www.taxtmi.com/acts?id=42178 Witnesses may testify to facts stated in documents admissible under section 162 even without specific recollection if they are sure the facts were correctly recorded; illustratively, a book keeper may testify to entries in regularly kept business books when satisfied the books were properly kept despite forgetting particular transactions. en-us Wed, 27 Dec 2023 11:20:33 +0530 Wed, 27 Dec 2023 11:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=42178 Witnesses may testify to facts stated in documents admissible under section 162 even without specific recollection if they are sure the facts were correctly recorded; illustratively, a book keeper may testify to entries in regularly kept business books when satisfied the books were properly kept despite forgetting particular transactions. Act-Rules Bharatiya Nyaya Wed, 27 Dec 2023 11:20:33 +0530 https://www.taxtmi.com/acts?id=42178