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Entries in the books of account regularly kept in course of business are admissible under Section 28 of…

Under section 28 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly Evidence Act s.34), entries in books of account regularly kept in the course of business are relevant to…

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Entries in the books of account regularly kept in course of business are admissible under Section 28 of the Bharatiya Sakshya Adhiniyam, 2023

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Under section 28 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly Evidence Act s.34), entries in books of account regularly kept in the course of business are relevant to show a transaction occurred, irrespective of whether they themselves would create liability, but such entries alone are never sufficient to charge a person with liability.

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