https://www.taxtmi.com/caselaws?id=460443 Entries are admissible under Section 34 of the Indian Evidence Act only when they appear in properly constituted books of account, regularly kept in the course of business and proved by competent evidence. Unbound sheets or records that merely list items, without totals, balances or other accounting process, do not satisfy that standard. A witness's oral reading of entries does not by itself prove them as substantive evidence. On the facts, the papers produced were neither proper account books nor shown to be regularly kept, so reliance on them was erroneous and the finding based on them could not stand. en-us Tue, 27 Jun 1911 00:00:00 +0530 Fri, 24 Jan 2025 14:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460443 Entries are admissible under Section 34 of the Indian Evidence Act only when they appear in properly constituted books of account, regularly kept in the course of business and proved by competent evidence. Unbound sheets or records that merely list items, without totals, balances or other accounting process, do not satisfy that standard. A witness's oral reading of entries does not by itself prove them as substantive evidence. On the facts, the papers produced were neither proper account books nor shown to be regularly kept, so reliance on them was erroneous and the finding based on them could not stand. Case-Laws Indian Laws Tue, 27 Jun 1911 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460443