https://www.taxtmi.com/article/detailed?id=16599 Books of account function as significant documentary evidence in the administration of justice because they provide continuous, systematic and contemporaneous records of financial transactions. The evidentiary framework treats entries in regularly kept books of account as relevant but not conclusive, and their admissibility depends on regular maintenance, contemporaneous recording, supporting vouchers or invoices, and absence of fabrication or manipulation. Even when admitted, such entries ordinarily require corroboration by independent material, reflecting judicial caution against reliance on self-serving records without external support. en-us Tue, 09 Jun 2026 07:51:09 +0530 Tue, 09 Jun 2026 07:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16599 Books of account function as significant documentary evidence in the administration of justice because they provide continuous, systematic and contemporaneous records of financial transactions. The evidentiary framework treats entries in regularly kept books of account as relevant but not conclusive, and their admissibility depends on regular maintenance, contemporaneous recording, supporting vouchers or invoices, and absence of fabrication or manipulation. Even when admitted, such entries ordinarily require corroboration by independent material, reflecting judicial caution against reliance on self-serving records without external support. Articles Accounting - Auditing Tue, 09 Jun 2026 07:51:09 +0530 https://www.taxtmi.com/article/detailed?id=16599