https://www.taxtmi.com/caselaws?id=460443 The HC ruled that documents presented as evidence under Section 34 of the Indian Evidence Act must be bound books and involve arithmetic processes to qualify as "books of account." The Court found the submitted documents inadmissible as they were loose sheets without totals or balances, failing to meet the criteria of regular maintenance and accuracy. Consequently, the HC invalidated the lower appellate Court's findings based on these documents and restored the initial Court's decision. The ruling emphasized the necessity of formal proof for the admissibility of account books. 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 The HC ruled that documents presented as evidence under Section 34 of the Indian Evidence Act must be bound books and involve arithmetic processes to qualify as "books of account." The Court found the submitted documents inadmissible as they were loose sheets without totals or balances, failing to meet the criteria of regular maintenance and accuracy. Consequently, the HC invalidated the lower appellate Court's findings based on these documents and restored the initial Court's decision. The ruling emphasized the necessity of formal proof for the admissibility of account books. Case-Laws Indian Laws Tue, 27 Jun 1911 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460443