IEA Section 34

Indian Evidence Act

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IEAChapter II

S. 34

Entries in books of account including those maintained in an electronic form when relevant

Description

Entries in books of accounts including those maintained in an electronic form, regularly kept in the course of business, are relevant whenever they refer to a matter into which the Court has to inquire, but such statements shall not alone be sufficient evidence to charge any person with liability.

...More in Chapter II
By Raman Devgan
Updated: 31 Oct 2022
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