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

Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly s.34 IEA) renders entries in books of account, including those maintained in electronic form, regularly kept in…

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

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Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly s.34 IEA) renders entries in books of account, including those maintained in electronic form, regularly kept in the course of business relevant "irrespective of whether they themselves create a liability or not", although they alone are not sufficient to charge any person with liability.

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