Relevancy and Probative Value of Entries in Books of Accounts: Deconstructing Section 34 of Indian Evidence Act

Introduction Section 34 of Indian Evidence Act provides that: 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 … Continue reading Relevancy and Probative Value of Entries in Books of Accounts: Deconstructing Section 34 of Indian Evidence Act