Entries in the books of accounts regularly kept in the course of business are admissible under secti...........

Indian Evidence Act (IEA) 1872 Relevancy of Facts

Entries in the books of accounts regularly kept in the course of business are admissible under section 34 of Evidence Act

if they by themselves create a liability

if they by themselves do not create a liability

irrespective of whether they themselves create a liability or not

either (a) or (b). '

irrespective of whether they themselves create a liability or not

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