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1971 (7) TMI 163 - HC - Indian Laws

  1. 2015 (12) TMI 1797 - AT
The High Court of Gujarat partially allowed the appeal, stating that entries in books of accounts are not sufficient evidence to fix liability on a person without additional independent evidence proving the fact of payment. The court emphasized the need for corroborative evidence, such as vouchers, receipts, or oral testimony, to support entries in the accounts. (Citation: 1971 (7) TMI 163 - GUJARAT HIGH COURT)

 

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