Evidence Act s.34

Evidence Act s.34 — the law in short

What the courts have decided on section Evidence Act s.34, in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• Common Cause v Union of India Supreme CourtHelps taxpayer
  The addition is based on loose sheets and a diary seized in a search. Is that admissible?
  Not on their own. Loose sheets and scraps are not 'books of account' under s.34 of the Evidence Act because they can be detached and replaced at will, and even entries in properly kept books are not by themselves sufficient to charge anyone with liability without independent evidence of the transaction.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.