Entries in books of account, 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.
Chapter I — IOf the Relevancy of Facts
Section 28
Entries in books of account, including those maintained in electronic form, when relevant
Printed from Law on Tips • Bharatiya Sakshya Adhiniyam (BSA), 2023